Article 21 - Students - Slovenia

ARTICLE 21 STUDENTS 1. A student or business apprentice who is or was a resident of one of the Contracting States immediately before visiting the other Contracting State and who is present in that other State solely for the purpose of his education or trading, shall be exempt from tax in that other State on: (a) payments made to him by persons residing outside that other State for the purposes of his maintenance, education or training; and (b) remuneration which he derives from an employment which the exercise in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any period of twelve month if the employment is directly related to his studies or apprenticeship. 2. The benefits of this Article shall extend only for such period of time as may be reasonable or customarily required to complete the education or training undertaken, but in no event shall any individual have the benefits of this Article, for more than five consecutive years from the date of his first arrival in that other State.