Student tax exemption allows exemption on foreign maintenance and limited local employment income during study period. A resident student or business apprentice present in the other Contracting State solely for education or training is exempt from tax there on payments from persons residing outside that State for maintenance, education or training, and on remuneration from employment in that State up to a specified annual cap, provided the employment is directly related to studies or for maintenance; the exemption is limited to the reasonable period required to complete the education or training and not more than five consecutive years 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.
Student tax exemption allows exemption on foreign maintenance and limited local employment income during study period.
A resident student or business apprentice present in the other Contracting State solely for education or training is exempt from tax there on payments from persons residing outside that State for maintenance, education or training, and on remuneration from employment in that State up to a specified annual cap, provided the employment is directly related to studies or for maintenance; the exemption is limited to the reasonable period required to complete the education or training and not more than five consecutive years from first arrival.
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