Taxes and social security contributions in Germany

If you have an employment contract with the Helmholtz Zentrum München, you have to pay taxes and social contributions regularly. The amounts shown on your payslip are withheld at source from your salary under the pay-as-you-earn (PAYE) system and remitted to the tax office.

Scholarships are usually tax-free if the following conditions are met: They must be paid by a public institution in order to promote research or scientific training.

If you need further information on the tax-free status of your scholarship, please contact your scholarship provider.

You pay income tax on all earnings obtained within a calendar year. In your case, this income is probably resulting from employment. If you work as an employee for a company, you do not have to worry about the income tax. Your employer will automatically deduct the income tax, i.e. the tax on wages, from your gross salary each month and transfer it on your behalf to the tax office. Your employer also deducts the solidarity surcharge and the church tax from your gross salary, if you are member of a religious community entitled to collect taxes, as well as the contributions to your pension, health, and unemployment insurance. The total amount of take-home pay, i.e. the net salary your employer is paying you after deductions, is shown on your payslip.

Further information on taxes can be found at: