Artikel 23 Overeenkomst tussen het Koninkrijk der Nederlanden en de Staat Israël tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 23 Students A student or business apprentice who is present in one of the States solely for the purpose of his education or training and who is, or immediately before being so present was, a resident of the other State shall be exempt from tax in the first-mentioned State on payments received from outside that first-mentioned State for the purposes of his maintenance, education or training. The same shall apply to income from personal services performed in the firstmentioned State if such income from personal services does not exceed 4.000 Israeli Pounds or 4.000 Netherlands Guilders in the calendar year.