Tax exemption for visiting students and apprentices applies where remuneration falls below specified thresholds and grants are exempt. Payments to nonresident students, apprentices and research grant recipients visiting the other Contracting State are exempt from tax in that State where visits are solely for education, apprenticeship, study or research and the payments consist of remittances from abroad for maintenance, education or training, grants, allowances or awards; the exemption also covers specified employment remuneration up to a stated Belgian Franc equivalent. A separate one year exemption applies to residents sent to the other State to gain experience, covering remuneration from their home State enterprise subject to the same annual limit.
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.
Tax exemption for visiting students and apprentices applies where remuneration falls below specified thresholds and grants are exempt.
Payments to nonresident students, apprentices and research grant recipients visiting the other Contracting State are exempt from tax in that State where visits are solely for education, apprenticeship, study or research and the payments consist of remittances from abroad for maintenance, education or training, grants, allowances or awards; the exemption also covers specified employment remuneration up to a stated Belgian Franc equivalent. A separate one year exemption applies to residents sent to the other State to gain experience, covering remuneration from their home State enterprise subject to the same annual limit.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
