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<h1>Students and apprentices in a foreign state exempt from tax on external funds for up to five years.</h1> A student or business apprentice who was a resident of one Contracting State before visiting the other for education or training is exempt from tax in the host state on payments from outside sources for maintenance, education, or training. Additionally, remuneration from employment related to studies or maintenance is tax-exempt up to the host state's legal limit. This exemption applies only for the duration necessary to complete the education or training, not exceeding five consecutive years from the individual's first arrival in the host state.