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        DTAA

        Article 21 - Students and trainees

        Portuguese Republic
        Chapter III
        TAXATION OF INCOME

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        Students and trainees exemption prevents taxation on maintenance and study related payments when residency, source and employment conditions are met. Payments to a student, business apprentice or trainee who was immediately before visiting a Contracting State a resident of the other Contracting State and who is present solely for education or training shall not be taxed in the host State if such payments arise from sources outside that State or are remuneration from employment in the other Contracting State within the specified annual monetary limit and within two years of first arrival, provided such employment is directly related to the studies.
                          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 trainees exemption prevents taxation on maintenance and study related payments when residency, source and employment conditions are met.

                                Payments to a student, business apprentice or trainee who was immediately before visiting a Contracting State a resident of the other Contracting State and who is present solely for education or training shall not be taxed in the host State if such payments arise from sources outside that State or are remuneration from employment in the other Contracting State within the specified annual monetary limit and within two years of first arrival, provided such employment is directly related to the studies.


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