Taxes for researchers

Depending on what kind of contract of employment you have and how much you earn, you could be liable for income tax.

If you are liable to pay income tax, you must submit your tax identification number to the Human Resources Department. You will receive the document including the tax identification number by postal mail after registering with the city for the first time in Germany. Please submit it as soon as possible. The tax identification number is issued for life, which means that it will not be sent to you automatically when you register in Germany again, as you have already received it. If you can no longer find it, it is possible to request it again.

The tax class is determined with the help of the tax identification number. Please check your pay slip to see if you are in the correct tax class after submitting your tax ID.

Many scholarships are tax-free. Please check with your scholarship provider whether your scholarship is taxable.

In Germany there are the following tax classes:

• Tax class I: Single persons
• Tax class II: Single parents (after application)
• Tax class III/V: Married persons (after application)
• Tax class IV: Married persons (automatically)
• Tax class VI: Professionals with multiple employment relationships

For some tax classes, you must apply for a change of tax class.

You have the option of filing an income tax return with the tax office at your place of residence. Depending on your situation, you may be able to get a refund of some of the taxes you have previously paid.

Under certain circumstances there is an obligation to file an income tax return, for example, if you and your spouse have chosen the tax class combination III/V.

You can contact your tax office or hire a tax consultant for assistance.