Student tax exemption for cross-border education: maintenance payments and study related earnings may be tax exempt under treaty conditions. A student resident of one Contracting State who is present in the other solely for education or training is exempt from tax in the host State on payments ... Summary
Student tax exemption for cross-border education: maintenance payments and study related earnings may be tax exempt under treaty conditions.
A student resident of one Contracting State who is present in the other solely for education or training is exempt from tax in the host State on payments from persons outside that State for maintenance, education or training, and on grants, loans and scholarships; employment remuneration is exempt insofar as permitted by the host State's domestic exemption and where employment is directly related to studies or for maintenance. Benefits are conditional on residence and purpose and are limited to a reasonable period to complete studies, not exceeding six consecutive years from first arrival.
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