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 ... Summary
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.