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of <h1>Tax Exemption for Students Abroad: Payments for Maintenance, Education, or Training Exempt 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 certain payments. These include payments from persons outside the host State for maintenance, education, or training, as well as grants, scholarships, or awards from governments or tax-exempt organizations. Additionally, income from personal services performed for maintenance is exempt. These benefits are limited to a reasonable period necessary to complete the education or training, not exceeding five consecutive years from the individual's first arrival in the host State.
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