DT8013 - Germany, Federal Republic: double taxation agreement, Article 14: Students and business apprentices

A student or business apprentice (including in the Federal Republic a Volontär or a Praktikant) from one of the territories, who is receiving full-time education or training in the other territory, shall be exempt from tax in that other territory on payments made to him by persons outside that other territory for the purposes of his maintenance, education or training.