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of <h1>Students and apprentices in Hungary enjoy tax exemptions under Article 20 of the Double Tax Avoidance Agreement.</h1> Article 20 of the Double Tax Avoidance Agreement between Hungary and another Contracting State provides tax exemptions for students or business apprentices who were residents of one state before visiting the other for education or training. They are exempt from tax in the host state on payments received from abroad for maintenance, education, or training, and on employment income if the job is a study or apprenticeship requirement. These benefits are available for a reasonable duration necessary to complete their education or training, but not exceeding seven consecutive years from their first arrival in the host state.
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