Taxes
Stay at JLU with Scholarship
You will not have to pay taxes if your stay at JLU is financed by a scholarship and the following preconditions apply:
- the scholarship is payed out of public funds
- the scholarship is intended to support research and/or scientific/artistic training
- the scholarship is not higher than the actually needed resources for research or living
- the scholarship is granted according to the guidelines of the scholarship donor
- the scholarship holder is NOT bound to provide specified scientific achievements or artistic works
You should inquire, however, whether you will have to pay taxes for your scholarship at home.
Stay at JLU with Work Contract
If you sign a work contract with JLU and are an employee of JLU, you will have to pay taxes.
Income Tax Card
Since 2011, employees do not get an income tax card any more. So that your taxes can be correctly determined, you will need an "Ersatzbescheinigung" (substitute document). You can get this document from the Giessen taxation office ("Finanzamt") as soon as you have registered with the local authorities. If you do not live in the District of Giessen, you will have to contact your local taxation office in the district where you registered with the local authorities.
Income tax
Income taxes depend on your marital status and are automatically deducted from your salary.
German Solidarity Tax
A solidarity tax amounting to 5.5% of your income is additionally deduced from your salary. This tax is intended to cover costs for the German reunification.
Church Tax
If you are a member of a religious community organised in a church or church-like community, you might be obliged to pay church taxes (about 9% of your salary). This tax is automatically deduced from your salary if you are a member of a Protestant, Roman Catholic, Old Catholic, Jewish or other free religious community.
Income Tax Return Statement
By handing in an income tax statement ("Einkommensteuererklärung") you can get money back from the state as there are numerous tax privileges. You can get the necessary forms online or from your local taxation office. Independent tax consultants can help you with filling in these documents. They will charge you for this service, however.
Double Taxation Agreement
In order to avoid the situation that you have to pay taxes twice (in Germany and your home country) Germany has signed numerous double taxation agreements.