Taxes
Foto von AlexBarcley auf Pixabay Applying for a tax ID (Steuer-Identifikationsnummer)
Applying for a tax ID (Steuer-Identifikationsnummer)
The tax ID is required for any payment made by the University of Regensburg. This number is issued only once for each person and will be sent to you after registering with the city.
However, if you only plan a short-term stay without the obligation to register, the tax ID will not be issued automatically and must be actively applied for. This can be done before your arrival.
The application form for the tax ID is called "Antrag auf Vergabe einer steuerlichen Identifikationsnummer für nicht meldepflichtige Personen durch das Finanzamt" (Application for the allocation of a tax identification number for persons not required to register by the tax office). This rough translation might help to understand and fill in.
You must sign the application and send it by email to the Regensburg tax office together with a copy of your passport or another identification document.
The person in charge is Mr Brücklmeier: uevst.7(at)fa244.stv.bayern.de (opens your email program)
The tax ID will be only sent by post and not electronically; you have the option to have it mailed to your contact person or future supervisor at the University of Regensburg to avoid having it sent abroad.
The processing time with the tax office takes approx. 2 to 4 weeks.
Tax return
Tax return
At the end of the calendar year, you can file your income tax return with the nearest tax office. It is possible that part of the withheld taxes will get reimbursed to you.
To be able to file your tax return, you will need a tax ID number (Steuer-Identifikationsnummer (IdNr)). You will usually receive this number by post after registering your address with the city. Alternatively, you can apply for this number at the local Finanzamt.
Church tax
Church tax
Characteristic of the German tax system is that the state also withholds church taxes. Hence, the German state automatically withholds from the employees' monthly income the church tax, for those people who are registered as being affiliated with one of the big churches (for example, Protestant, Roman Catholic, etc.). That is why you are asked to fill in your religious affiliation when registering with the city. If no religious affiliation is indicated, no church tax will be collected.
Do you have an work contract or are you receiving a scholarship?
Picture
UR/ Margit Scheid Research stay with a work contract
All employees who receive a salary of more than 556� are required to pay taxes.
At the end of each calendar year, you may apply to the tax office in your place of residence to have your income tax adjusted (Lohnsteuerausgleich). This may entitle you to a partial reimbursement of tax paid. The necessary documents can be obtained from the local tax office (Finanzamt) or online via ELSTER. In some cases, it might be worth paying a tax accountant to help you complete your tax return.
To avoid that foreigners are taxed both in Germany and in their home country for the same calendar year, some double taxation agreements have been implemented. These agreements regulate in which country taxes must be paid.
The latest information about double taxation agreements can be found on the website of the German Federal Ministry of Finance.
Picture
Foto: UR/Julia Dragan Research stay with scholarship
In case you are financing your research period in Germany with a scholarship, you may be, under certain circumstances, exempted from paying taxes here. We recommend that you clarify this with your scholarship provider. You will also need to find out whether you need to file an income tax return in your home country for the scholarship you received in Germany.