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Robert Heldt

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Tax Information:Tax liability and double taxation

Tax Information

Tax liability and double taxation

If you study at the Technical University of Ilmenau under a scholarship, you are exempt from paying tax under certain conditions within the German Income Tax Law. However, you should also inquire  in your home country if there are any taxes for scholarships paid in Germany.  

In the case of obtaining an employment contract with the Technical University of Ilmenau, the following will apply:

  • Any foreign worker who has established residence in Germany or who is staying over a temporally continuous period of six months or more in Germany are subject to unlimited tax liability.
  • Residence is deemed, for example, as the rental and usage of an apartment over a certain period of time, however, lodging in a hotel is not.
  • In principle there is unlimited (German) tax liability which extends to all domestic and foreign income. This applies only unless there are alternative arrangements for certain types of income, for example, such as the existing agreements that are in place to avoid double taxation.
  • Taxes are deducted directly from your salary.
  • There are agreements in some countries for university teaching staff and researchers to pay taxes in their respective home country if they are staying two years or more in Germany to conduct research in a public institution.

It is important you inquire in your home country as to what tax rules apply to you in order to take this into account in subsequent tax returns. If in doubt, a tax accountant should be consulted either in Germany or your home country.