Tax exemption for students, trainees and apprentices: remittances and limited on-site remuneration are tax-exempt during temporary study or training stays. Residents temporarily present in the other Contracting State as students, trainees, apprentices or grant recipients are exempt from tax in the host State ... Summary
Tax exemption for students, trainees and apprentices: remittances and limited on-site remuneration are tax-exempt during temporary study or training stays.
Residents temporarily present in the other Contracting State as students, trainees, apprentices or grant recipients are exempt from tax in the host State on remittances for maintenance, education or training and on limited remuneration earned in the host State connected to those activities; residency and institutional recognition for these exemptions are subject to specified prior-year residence rules and competent-authority determination.
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