Exemption for students and apprentices: tax-free external maintenance payments and limited employment remuneration while studying. 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 host State on payments from persons residing outside that State for maintenance, education or training, and on limited remuneration from employment in the host State provided the employment is directly related to studies or undertaken for maintenance, subject to an annual cap.
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.
Exemption for students and apprentices: tax-free external maintenance payments and limited employment remuneration while studying.
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 host State on payments from persons residing outside that State for maintenance, education or training, and on limited remuneration from employment in the host State provided the employment is directly related to studies or undertaken for maintenance, subject to an annual cap.
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