Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Students' Payments from Abroad Not Taxable in Host State; Tax Exempt for Up to 183 Days for Study-Related Earnings.</h1> Payments received by students or apprentices from one contracting State who visit another State solely for education or training are not taxable in the host State if the payments originate from outside that State. Additionally, students or apprentices present in the host State for up to 183 days in a calendar year are exempt from taxation on earnings related to their studies or training, provided these earnings are necessary for their maintenance. If their stay exceeds 183 days, they are entitled to the same tax exemptions and reliefs as residents of the host State.
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