Tax exemption for students on foreign maintenance and education payments, subject to residency and maximum duration limits.

Exemption from tax for students and apprentices applies to payments received from persons residing outside the first State for maintenance, education or training, where the individual was a resident of the other Contracting State immediately before visiting and is present solely for education or training; the exemption is limited to the period reasonably or customarily required to complete the education or training and is subject to a maximum consecutive duration.

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