(1) Allowances, including children's allowances, paid by a resident of a Contracting State to a resident of the other Contracting State shall be exempt from tax in that other State. This shall not apply if the allowances are deductible in the first-mentioned State in the calculation of the payer's taxable income; tax-free sums used in mitigation of social security contributions shall not be regarded as a deduction within the meaning of this provision.

(2) Payments received for maintenance, study or training by a student or a commercial, technical, agricultural or forestry apprentice (including a "Praktikant") who is visiting a Contracting State exclusively for the purpose of study or training and is a resident of the other Contracting State or was a resident thereof immediately before entering the first-mentioned State, shall not be taxable in the first-mentioned State, if such payments originate from sources outside that State.