Tax law
Contact
Dr. Heiner Dintera
comm. Adivsor - Welcome Center
14, Max-Planck-Ring 14 (Building G)
room 1290
98693 Ilmenau
+49 3677 69-1780
Dr. Heiner Dintera
comm. Adivsor - Welcome Center
14, Max-Planck-Ring 14 (Building G)
room 1290
98693 Ilmenau
+49 3677 69-1780
Here you will find tax-related information on tax liability in Germany and double taxation.
If you are studying at the Technical University of Ilmenau on a scholarship, you may be exempt from taxes under the German Income Tax Act, subject to certain conditions. We recommend that you consult with your scholarship provider. You should also find out whether the scholarship you receive in Germany is subject to taxation in your home country.
If you will be working at the Technical University of Ilmenau under an employment contract, the following applies to you:
Foreign employees who establish a residence in Germany or stay in Germany for a continuous period of more than six months are subject to unlimited tax liability.
A residence is defined, for example, as an apartment that is rented (for a certain period) and actually used; it does not include hotel accommodations.
Unlimited (German) tax liability generally applies to all domestic and foreign income. However, this applies only to the extent that no different regulations exist for certain types of income, such as those under the respective double taxation treaties.
The taxes you owe are deducted directly from your salary.
Agreements are in place with some countries allowing university faculty members and researchers who come to Germany for up to two years to conduct research at a public research institution to pay their taxes in their home country.
Please inquire about the tax regulations in your home country so that you can take this into account when filing future tax returns. In case of doubt, you should consult a tax advisor in your home country or in Germany.
The tax identification number is a requirement of the German federal government. The Technical University of Ilmenau (TU Ilmenau) must provide the German tax identification number (tax ID) of every international guest to the government agency so that payments (scholarships, living allowances, grants, etc.) can be disbursed, even if they do not live in Germany.
Why do we ask for the tax ID?
For payments to external individuals (international guests), TU Ilmenau is required under the applicable Reporting Regulation (“MV Steuer-ID”) to forward the personal information of the payees—including their German tax ID—to the responsible tax office.
The Transaction Reporting Regulation—on which these requirements are based—was enacted by the Federal Government on September 7, 1993, pursuant to the authorization granted by Section 93a(1) of the German Fiscal Code (AO). Accordingly, public institutions are required to report the tax ID to the tax authorities starting January 1, 2025.
What data is collected from you?
As a rule, the report to the tax authorities must contain the data specified in § 93c (1) and (2) of the German Fiscal Code.
We only require you to submit a completed tax ID application form and a current copy of your ID. Both will be requested from you either directly through your contact person in the respective funding program at the International Office or via the Mobility Online database.
Note: Payments to you—even for short-term or brief stays—will only be processed if your relevant data is on file.
Anyone born in Germany or registered as a resident there will receive a letter from the Federal Central Tax Office (BZSt) containing their tax ID. This also applies to international students who have registered with the Ilmenau Residents’ Registration Office. The letter containing the tax ID is usually mailed approximately 3 weeks after registration at the Residents’ Registration Office. If the letter does not arrive for any reason, you can request your tax ID again in person at the Residents’ Registration Office.
The German tax ID is assigned only once. It is valid for life and does not change. You should therefore keep it in a safe place and ensure you can access it at any time.
If you have misplaced, lost, or forgotten your tax ID, you can have it reissued through the website of the Federal Central Tax Office.
If you have any questions, please contact your point of contact at the International Office at TU Ilmenau.
If you are an international guest who is not officially registered in Germany and are expecting a payment from TU Ilmenau, you must first provide a tax ID.
The relevant organizational unit at TU Ilmenau (the Tax Department in cooperation with the International Office) will apply for a tax ID on your behalf with the appropriate tax office before the payment is released. To do this, you must take the following steps.
Please note: The form is available only in German. An English translation can be found at this link.
Please return only the completed German form.
The tax ID is assigned once. It is valid for life and does not change. You should therefore keep it in a safe place and ensure it is accessible at all times.
If you have any questions, please contact your contact person at the International Office of TU Ilmenau.