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CHAPTER 1 - General Provisions
CHAPTER 2 - Taxation of Income
CHAPTER 3 - Inheritance Tax
CHAPTER 4 - Registration Fees Other than Inheritance Tax-Stamp Duty
CHAPTER 5 - Administrative Assistance
CHAPTER 6 - Special Provisions
CHAPTER 7 - Transitional Provisions
CHAPTER 8 - Final Provisions
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.


Students, Trainees and Apprentices

Payments which a student, trainee or apprentice who is or was immediately before visiting a Member State, a resident of another Member State and who is present in the first-mentioned State solely for the purpose of pursuing his education or training, receives for the purpose of his maintenance, education or training shall not be taxed in the first mentioned State, provided that such payments come from sources outside that State.