Netherlands (tax/treaty)

Students 1. Payments which a student or trainee who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who is present in the other Contracting State for the purpose of education or training, receives for the purpose of his maintenance, education or training shall not be taxable in that other State, provided that the payments are transferred from sources outside that other State. 2. A student or trainee who is or was a resident of a Contracting State immediately before visiting the other Contracting State and who is present in the other Contracting State for the purpose of education or training shall, in respect of payments received by such student or trainee and which constitute remuneration in respect of services performed in that other Contracting State, be entitled in that other State to the same exemptions, relief or reductions in respect of taxes available to residents of that Contracting State, provided the services are connected with his education or training or are necessary for maintenance purposes.