Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Students Abroad Exempt from Host State Taxes on Education Payments and Related Employment for Up to Six Years</h1> A student who is or was a resident of one Contracting State and visits the other solely for education or training is exempt from tax in the host state on payments for maintenance, education, or training from sources outside the host state. Additionally, remuneration from employment directly related to studies is also exempt. These exemptions apply for a reasonable duration necessary to complete the education or training, but not exceeding six consecutive years from the student's first arrival in the host state.
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