Tax exemption for visiting students: maintenance payments from foreign sources are not taxed; scholarships get resident tax reliefs. Payments for maintenance, education or training received by a student or business apprentice who was a resident of the other Contracting State and is present solely for education or training are exempt from tax in the visited State if those payments arise from sources outside that State; grants, scholarships and remuneration not covered by that exemption are entitled during the education or training period to the same tax exemptions, reliefs or reductions available to residents of the visited State.
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 visiting students: maintenance payments from foreign sources are not taxed; scholarships get resident tax reliefs.
Payments for maintenance, education or training received by a student or business apprentice who was a resident of the other Contracting State and is present solely for education or training are exempt from tax in the visited State if those payments arise from sources outside that State; grants, scholarships and remuneration not covered by that exemption are entitled during the education or training period to the same tax exemptions, reliefs or reductions available to residents of the visited State.
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