What does 50 scholarships mean

Grants

Scholarships for the promotion of research or for the promotion of scientific or artistic training or advanced training are tax-free if they are granted directly or indirectly from public funds or by intergovernmental or supranational institutions of which the Federal Republic of Germany is a member. Scholarships awarded by associations or foundations are also tax-free (Section 3 No. 44 EStG).

The prerequisite for tax exemption is that

  • the scholarships do not exceed the amount required to carry out the research task or to cover the cost of living and training needs and are awarded in accordance with the guidelines issued by the donor,

  • the recipient is not obliged to provide a specific scientific or artistic consideration or to work as an employee in connection with the scholarship,

  • in the case of grants for the promotion of scientific or artistic further training, the recipient's vocational training was not completed more than ten years ago at the time such a grant was first granted.

If a scholarship exceeds the amount necessary for the fulfillment of the research task and for the subsistence, it is fully subject to income tax (Finanzgericht Baden-W├╝rttemberg, Freiburg branch, decision of 1.6.2005, 3 V 36/04).

Working abroad: Simply file your tax return

Does your employer regularly send you out into the world and then do your job abroad? Then it is usually not easy to maintain a good work-life balance. There is always something new to organize. Who thinks about the income tax return?

More on this