Student tax exemption for visiting residents: foreign maintenance payments and limited employment income exempt while studying, subject to duration limits. A student or business apprentice resident of one Contracting State who is present in the other solely for education or training is exempt in the host State from tax on payments from persons outside that State for maintenance, education or training, and from employment remuneration to the extent permitted by the host State's laws, provided the employment is directly related to studies or for maintenance; benefits are limited to the period reasonably required to complete the education or training and in no event exceed five 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.
Student tax exemption for visiting residents: foreign maintenance payments and limited employment income exempt while studying, subject to duration limits.
A student or business apprentice resident of one Contracting State who is present in the other solely for education or training is exempt in the host State from tax on payments from persons outside that State for maintenance, education or training, and from employment remuneration to the extent permitted by the host State's laws, provided the employment is directly related to studies or for maintenance; benefits are limited to the period reasonably required to complete the education or training and in no event exceed five consecutive years from first arrival.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
