Research fellowship in Germany

Research fellowship in Germany

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Fellow Awebbers

This is not my field at all but i have been asked by a colleague for an opinion. His daughter will be in receipt of a Post doctoral fellowship stipend, paid into a German Bank a/c, for research work carried out in Germany and she will stay in Germany for the entirety of the project (24 months). Seems that there is no liability to German tax or social insurances and we are OK with that. Anything to watch out for on the UK side though. I can't think of anything but a second, third or even fourth opinion from more expert people wouldn't be a bad thing.

Thanks

D

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By Euan MacLennan
03rd Jun 2011 10:54

Not resident in the UK

If she is going abroad to work on a project for 24 months, she will obviously be working out of the UK for a complete tax year and will therefore be non-resident in the UK for tax purposes for that tax year and indeed, under the split year rule, from the day after she leaves the UK to take up the post until the day she returns to the UK after completing the project.  This means that even if the "stipend" is not considered to be exempt scholarship income, her earnings for work done abroad would still not be liable to any UK income tax as a non-resident.

If she is not paying any social security contributions in Germany, she will need to obtain an E101 (or whatever it is called these days) to qualify for free medical treatment over there on the strength of her UK NI contributions.  However, I am no expert on this topic.  Hopefully, someone else can advise.

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By Democratus
03rd Jun 2011 15:13

Thanks Euan

Thanks for the confirmation, that's where my thinking led me. Missed the medical bit though, dood idea.

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