ARTICLE 20

U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Students and Trainees

Payments received by a student, apprentice, or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State, and who is present in the first-mentioned State for the purpose of full-time education at a recognized educational institution, or for full-time training, shall not be taxed in that State, provided that such payments arise outside that State, and are for the purpose of the individual's maintenance, education, or training. The exemption from tax provided by this Article shall apply to an apprentice or

business trainee only for a period of time not exceeding three years from the date the apprentice or trainee first arrives in the first-mentioned Contracting State for the purpose of his or her training.

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▸Contents — U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf

U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf

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