DT7220 - DT: Finland: double taxation agreement, Article 21: Students

(1) An individual who is a resident of a Contracting State immediately before his visit to the other Contracting State and who is temporarily present in that other Contracting State solely:

(a) as a student at a university, college, school or other educational institution; or
(b) as a business, technical, agricultural or forestry apprentice; or
(c) as the recipient of a grant, allowance or award from a religious, charitable scientific or educational organisation made for the primary purpose of study; shall not be taxed in that other Contracting State in respect of:

(i) remittances from abroad for the purpose of his maintenance, education or training;
(ii) the grant, allowance or award; and
(iii) remuneration for services rendered in that other Contracting State, provided that the services are in connection with his studies or training or the remuneration constitutes earnings reasonably necessary for his maintenance or education.

(2) The benefits under the provisions of paragraph (1) of this Article shall extend only for such period of time as may be reasonably or customarily required to effectuate the purpose of the visit, but in no event shall any individual have the benefits of the provisions of that paragraph for more than five years.

(3) An individual 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 Contracting State as a recipient of a grant, allowance or award from a religious charitable, scientific or educational organisation made for the primary purpose of research to be carried out in a period which does not exceed two years, shall not be taxed in that first-mentioned Contracting State in respect of the grant, allowance or award.