Students tax exemption for grants, maintenance payments and study-related employment during temporary education abroad. Students resident in one Contracting State who are present in the other solely for education or training are exempt from tax in the host State on grants, allowances, scholarships or awards, on payments received from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State if that employment is directly related to their studies; benefits apply only for a reasonable period to complete the education or training and for no more than six consecutive years 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.
Students tax exemption for grants, maintenance payments and study-related employment during temporary education abroad.
Students resident in one Contracting State who are present in the other solely for education or training are exempt from tax in the host State on grants, allowances, scholarships or awards, on payments received from persons outside the host State for maintenance, education or training, and on remuneration from employment in the host State if that employment is directly related to their studies; benefits apply only for a reasonable period to complete the education or training and for no more than six consecutive years from first arrival.
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