Tax
Residence on a scholarship
If you are doing research in Germany on a scholarship you will be exempt from paying tax if certain conditions stipulated in German income tax legislation are met. We recommend that you consult the body awarding the scholarship. You should also make enquiries as to whether the scholarship paid to you in Germany is liable for tax in your home country.
Residence with an employment contract
If you are doing research in Germany and have an employment contract – and will be staying for more than half a year – you will be liable to pay tax in Germany on the total income you have earned worldwide.
Double taxation agreement
There exist so-called double taxation agreements with many countries, to prevent foreign nationals being taxed simultaneously in Germany and in their home country. Such agreements stipulate in which country tax has to be paid.
Application for a certificate for employees with limited liability for income tax
Tax declaration
If you have been in Germany for more than 183 days in a year you can submit an income tax declaration to the Tax Office (Finanzamt) at your town of residence at the end of the calendar year. This declaration may enable you to receive back some of the tax you have paid. The necessary documents can be obtained from your local Tax Office or in the Town Hall.
