Taxes
This webpage provides you with a general overview of tax regulations in Germany. Please consult the guide for international researchers for more detailed information.
Research Visit Based on a Fellowship
If your research visit to Germany will be funded on the basis of a fellowship you may, under certain circumstances, be exempt from taxation under German income tax law. However, it is definitely worth consulting the organisation which has awarded the fellowship to enquire about this. You should also find out whether the fellowship paid in Germany is subject to taxation in your own country.
Research Visit Based on an Employment Contract
If your research visit is based on an employment contract in Germany and will last for more than 6 months, you will effectively be liable to taxation in Germany on your globally-earned income and assets.
Double Taxation Agreements
In order to avoid being liable to pay tax both in Germany and your home country, double taxation agreements have been signed with many countries. They determine which country you have to pay tax in.
Tax return
You can apply to the tax office in your area of residence for an income tax adjustment (“Lohnsteuerausgleich”) at the end of each calendar year, and you may be entitled to a partial tax refund if you have paid too much. The necessary documents can be obtained from the local tax office (“Finanzamt”) or town hall (“Rathaus”).
Church Tax
An unusual feature of taxation in Germany is the state-collected church tax (“Kirchensteuer”). In some cases, churches can have the tax office collect their tax for them. In the case of the major churches, church tax (roughly 9% of income tax) is collected by the state together with payroll tax and automatically deducted from your monthly salary. This is the reason why you are asked to state your religion when you register at the Resident Registration Office.
Guide for international researchers, chapter 9:
Concerning taxation in Germany. Read more here (page 118) (2.5 MB)Source: passages taken from EURAXESS, partly translated by: Dr. Lynda Lich-Knight, ResearchComm Ltd.
