Student and trainee tax exemptions protect remittances and limited employment income during initial residency in the host State. Non-resident students, apprentices and business trainees present solely for education or training are exempt from host-State tax on payments received from ... Summary
Student and trainee tax exemptions protect remittances and limited employment income during initial residency in the host State.
Non-resident students, apprentices and business trainees present solely for education or training are exempt from host-State tax on payments received from outside the host State for maintenance, education or training. In addition, remuneration from employment in the host State received by a student or business apprentice up to a limited annual threshold is exempt from host-State tax for a defined period from the date of first arrival.
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