Tax exemption for students and apprentices: foreign maintenance and related employment exempt, subject to limited duration and conditions. A resident of one Contracting State visiting the other solely for education or training is exempt from tax in the host State on payments from persons outside the host State for maintenance, education or training, and on employment remuneration to the extent allowed by the host State's law when employment is directly related to studies or for maintenance; the exemption applies only for a period reasonably required to complete the education or training and is subject to a maximum consecutive duration from first arrival.
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 students and apprentices: foreign maintenance and related employment exempt, subject to limited duration and conditions.
A resident of one Contracting State visiting the other solely for education or training is exempt from tax in the host State on payments from persons outside the host State for maintenance, education or training, and on employment remuneration to the extent allowed by the host State's law when employment is directly related to studies or for maintenance; the exemption applies only for a period reasonably required to complete the education or training and is subject to a maximum consecutive duration from first arrival.
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