Student and apprentice tax exemption: foreign maintenance payments exempt and limited on local employment remuneration. Non-resident students and apprentices present in the other Contracting State solely for education or training are exempt from tax on payments from persons residing outside that State for maintenance, education or training, and on remuneration from employment in that State up to a specified limited amount where the employment is directly related to studies or undertaken for maintenance; the employment-related exemption applies only for the reasonable period to complete studies and is subject to a consecutive years limitation from first arrival.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Student and apprentice tax exemption: foreign maintenance payments exempt and limited on local employment remuneration.
Non-resident students and apprentices present in the other Contracting State solely for education or training are exempt from tax on payments from persons residing outside that State for maintenance, education or training, and on remuneration from employment in that State up to a specified limited amount where the employment is directly related to studies or undertaken for maintenance; the employment-related exemption applies only for the reasonable period to complete studies and is subject to a consecutive years limitation from first arrival.
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