Resolution on equal tax treatment and student  work rights for international students 

Student mobility is one of the core values of the European Higher Education Area and the European Union. For many students participating in Erasmus+ exchanges, internships, or full-degree mobility, student work represents an essential source of  income necessary for covering accommodation, food, transport, and other living expenses. However, taxation systems and administrative barriers across Europe continue to create unequal conditions for mobile students. 

Many European states regulate student work and taxation through national legislation and bilateral agreements on the avoidance of double taxation. Although most  agreements contain provisions regarding employment income, student work is frequently  not specifically addressed within these treaties. As a consequence, mobile students  often face: double taxation risks, unequal tax treatment, excessive administrative  burdens, delayed tax refunds, inability to access student work during shorter mobility periods.  

These barriers create significant hidden financial and administrative costs for students participating in mobility programmes. In practice, some students are  required to submit extensive documentation, including proof of tax residency issued  in their home country, in order to reclaim taxation. These procedures are often  lengthy, inaccessible, and disproportionate, especially for students participating in short-term mobility programmes. Additionally, incoming students frequently face further administrative barriers related to residence permits, tax registration procedures, and access to social protections connected to student work. These  obstacles disproportionately affect students from lower socioeconomic backgrounds and  undermine equal access to mobility opportunities. 

ESU and ŠOS believe that:  

• access to student work during mobility should be considered part of equal access to higher education; 
• taxation systems must not create discriminatory or unequal conditions for mobile students compared to local students; 
• administrative procedures related to taxation and residence status should be simplified, sped up and/or digitalised; 
• mobile students should not face additional financial burdens solely because of cross-border mobility,  
• student mobility must remain socially accessible and not become financially exclusionary.  

ESU calls upon:  European Union institutions and European Higher Education Area to: 

• harmonise the treatments of student work within bilateral and European taxation framework; 
• ensure that agreements on avoidance of double taxation explicitly address student work and temporary student employment; 
• reduce administrative barriers related to tax residency and tax refund procedures for mobile students;  
• strengthen the social dimension of mobility programmes by ensuring equal access to work opportunities for incoming students.  

Member states to:  

• renew national taxation systems affecting mobile students;  
• ensure equal tax treatment between domestic and incoming EU students;  cooperate in updating bilateral agreements where student work is currently excluded or insufficiently regulated. 

Reason & Seconders 

Reasons:  

While researching the taxation system for foreign students studying in Slovenia, we identified a multi layered problem affecting both mobile and local students.  

1. First, access to student work during mobility is hindered by significant administrative burdens,  including the need for extensive documentation, delays in obtaining residence permits, and complex  procedures for tax registration. These barriers are not limited to short-term exchange students but also  affect students in bordering regions who relocate to Slovenia for study.  

2. Second, the taxation system itself is inconsistent. Bilateral agreements on the avoidance of double  taxation often exclude student work or provide insufficient coverage, resulting in double taxation or  delayed tax refunds.  

Finally, these financial and administrative obstacles disproportionately impact students from lower  socioeconomic backgrounds, reducing equitable access to work opportunities, limiting social inclusion,  and undermining the objectives of European mobility programs. Addressing these issues is essential to  ensure fair treatment, simplify administrative procedures, and promote equal opportunities for all  international and mobile students. 

Seconders: fzs, CSC