Student and apprentice tax exemption: cross-border maintenance payments and limited study-related wages are tax-exempt during study.

Payments to a student or apprentice resident of one Contracting State who is present in the other solely for education or training are tax-exempt in the host State when paid from persons outside that host State for maintenance, education or training; remuneration from employment in the host State is also tax-exempt up to a limited annual amount if directly related to studies or for maintenance. Benefits apply only while reasonably required to complete the education or training and for no more than three consecutive years from first arrival.

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