Students and apprentices visiting for education are exempt from tax on external maintenance payments and related employment income. A student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the visiting State on payments from persons outside that State for maintenance, education or training, and on remuneration from employment in the visiting State directly related to studies or for maintenance; the exemption is limited to the period reasonably required to complete the education or training and in no case exceeds six 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.
Students and apprentices visiting for education are exempt from tax on external maintenance payments and related employment income.
A student or business apprentice who was resident of one Contracting State immediately before visiting the other and is present solely for education or training is exempt from tax in the visiting State on payments from persons outside that State for maintenance, education or training, and on remuneration from employment in the visiting State directly related to studies or for maintenance; the exemption is limited to the period reasonably required to complete the education or training and in no case exceeds six consecutive years from first arrival.
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