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Double taxation


Many countries have signed a double taxation treaty for the purpose of preventing foreigners from having to pay taxes on the same income in Germany and in their home country. This treaty sets the rules for determining which country taxes are paid to. The following rule generally applies: If you stay for less than half a year in Germany, work for a foreign employer, and the double taxation treaty gives your home country to right to tax you, your income is taxed in your home country. If one of these three criteria is not met, your income is taxed in Germany.

Please note that there are special provisions in some double taxation treaties that exempt you from paying taxes in a country for temporary teaching or research work or that grant the country in which you reside the right to collect taxes from you. These special provisions only apply for stays of up to 2 years for most treaties. However, the differences in these special provisions differ greatly from one treaty to another. The respective treaties should always be reviewed for each individual case.

(Source: Euraxess Deutschland)

You can find an overview of the double taxation treaties on the German Federal Ministry of Finance website.

You can find more information on the German Federal Tax Office website and in the “Taxes From A to Z“ brochure published by the German Federal Ministry of Finance. You can also find helpful information on taxes and double taxation on the Euraxess Deutschland website.

Please review your personal situation with the tax office responsible for you or with a tax consultant in your home country or in Germany. The Welcome Service cannot offer any tax-related advice.

International researchers with an employment contract with the University of Augsburg may contact the HR Department for advice.