Student and apprentice tax exemption for maintenance payments and limited study related employment income while temporarily present for education. A student or business apprentice resident in one Contracting State immediately before visiting the other State solely for education or training is exempt in the host State from tax on payments made by persons outside the host State for maintenance, education or training, and from tax on study related employment remuneration up to a limited amount, provided the employment is directly related to studies or for maintenance; benefits are limited to a reasonable period required to complete training and in no event beyond three 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 and apprentice tax exemption for maintenance payments and limited study related employment income while temporarily present for education.
A student or business apprentice resident in one Contracting State immediately before visiting the other State solely for education or training is exempt in the host State from tax on payments made by persons outside the host State for maintenance, education or training, and from tax on study related employment remuneration up to a limited amount, provided the employment is directly related to studies or for maintenance; benefits are limited to a reasonable period required to complete training and in no event beyond three consecutive years from first arrival.
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