ARTICLE 20

U.S. Income Tax Treaty — Switzerland Income Tax Treaty - 1996 · 2026-10-03 edition · updated 2026-10-04 · United States

Students and Trainees

Payments which 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 his full-time education or training, receives for the purpose of his maintenance, education or training shall not be taxed in that State provided that such payments arise from sources outside that State.

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▸Contents — U.S. Income Tax Treaty — Switzerland Income Tax Treaty - 1996

U.S. Income Tax Treaty — Switzerland Income Tax Treaty - 1996

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