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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 20

Students

(1) A student or business apprentice who is present in a Contracting State solely for the purpose of his education or training and who is, or was immediately before his stay in that State, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned State in respect of payments received for the purpose of his maintenance, education or training provided that such payments are made to him from sources outside that first-mentioned State.

(2) A student at a university or other educational institution in a Contracting State, who during a temporary stay in the other Contracting State holds an employment in that other State for a period not exceeding 100 days in a calendar year for the purpose of obtaining practical experience in connection with his studies, shall be taxable in that other State only for such part of the income from the employment as exceeds 1500 Swedish kronor a calendar month or the equivalent in Czechoslovak currency. The exemption granted under this paragraph shall not, however, exceed an aggregate amount of 4500 Swedish kronor or the equivalent in Czechoslovak currency. Any amount exempted from tax under this paragraph shall include personal allowances for the calendar year in question.