Artikel 22 Overeenkomst tussen het Koninkrijk der Nederlanden en Malta 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 22 Students and trainees 1 An individual who was a resident of one of the States immediately before visiting the other State and is temporarily present in that other State solely as a student at a university, college, school or other similar educational institution in that other State or as a business apprentice shall, from the date of his first arrival in that other State in connection with that visit, be exempt from tax in that other State: a.on all remittances from abroad for purposes of his maintenance, education or training; and b. for a period not exceeding in the aggregate five years, on any remuneration not exceeding 5000 guilders, or the equivalent in Malta currency, for each calendar year for personal services rendered in that other State with a view to supplementing the resources available to him for such purposes. 2 An individual who was a resident of one of the States immediately before visiting the other State and is temporarily present in that other State solely for the purpose of study, research or training as a recipient of a grant, allowance or award from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of one of the States shall, from the date of his first arrival in that other State in connection with that visit, be exempt from tax in that other State: a.on the amount of such grant, allowance or award, and b. on all remittances from abroad for the purposes of his maintenance, education or training.