Tax exemption for students and apprentices: foreign maintenance payments and limited study related local wages are tax exempt. Residents of one Contracting State who are present in the other solely for education or training are exempt from tax in the host State on payments from persons residing outside the host State for maintenance, education or training, and on remuneration from employment in the host State related to studies or undertaken for maintenance, subject to a fiscal-year monetary ceiling and an overall limit of five 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.
Tax exemption for students and apprentices: foreign maintenance payments and limited study related local wages are tax exempt.
Residents of one Contracting State who are present in the other solely for education or training are exempt from tax in the host State on payments from persons residing outside the host State for maintenance, education or training, and on remuneration from employment in the host State related to studies or undertaken for maintenance, subject to a fiscal-year monetary ceiling and an overall limit of five consecutive years from first arrival.
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