Tax law

If you spend your stay at the Ilmenau University of Technology within the framework of a scholarship, you are exempt from tax under certain conditions within the framework of the German Income Tax Act. In this case, we recommend that you consult your scholarship provider. You should also find out whether your scholarship paid in Germany has to be taxed in your home country.

If you will be working at the Ilmenau University of Technology with 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, for example, an apartment that is rented (for a certain period of time) and also used; not, however, accommodation in a hotel.
• The unlimited (German) tax liability extends in principle to all domestic and foreign income. However, this only applies insofar as there are no deviating regulations for certain income, for example according to the respective treaties for the avoidance of double taxation.
• The taxes due for you will be deducted directly from your salary.
• There is an agreement with some countries that university teachers and researchers who come to Germany for a maximum of two years to conduct research in a public research institution can pay their taxes in their home country.

Please find out which tax regulations apply in your home country in order to be able to take this into account in later tax returns. In cases of doubt, a tax advisor should be consulted in your home country or in Germany.