Skip to main content

Steuerliche Konsequenzen der Drittmittelforschung für Hochschulprofessoren

Buy Article:

$33.00 plus tax (Refund Policy)

Abstract:

Research projects funded by third parties may not only have tax consequences for the university hosting the project but also for the individual professor entrusted with conducting the research. The following questions are of crucial importance: will the university or the professor himself or herself enter into the contract with the funding party? And will the research project be conducted by the researcher in his or her official capacity as a civil servant or as an additional professional activity? Earnings from a research project which is performed by a researcher in his or her official capacity as defined by public service law are not taxed as income from professional services (sec. 18 Income Tax Act) or trade or business income (sec. 15 Income Tax Act) because the activity of a civil servant working in an official capacity does not meet the statutory requirements for the above-mentioned taxable income. Funds allocated to the individual researcher may, however, be taxable as remuneration from third parties (sec. 19 Income Tax Act) as part of his or her employment income as a civil servant. If, on the other hand, the research project is performed by the researcher as an additional professional activity as defined by public service law, any earnings will be taxable as income from professional services (sec. 18 Income Tax Act) or trade or business income (sec. 15 Income Tax Act). Whether the earnings are taxable as income from professional services (sec. 18 Income Tax Act) or trade or business income (sec. 15 Income Tax Act) will depend on the extent to which the research conducted is of an academic nature. Only in exceptional cases will earnings be taxed as income from dependent employment (sec. 19 Income Tax Act) especially if, according to the contract with the funding party, the researcher has, in fact, to be treated as an employee of that party.

Language: ger

Document Type: Research Article

Publication date: October 1, 2010

More about this publication?
  • Seit 1968. Wissenschaftsrecht (WissR) möchte Praktikern der Universitätsverwaltung, Rechtsanwälten, Richtern, Parlamentariern und Wissenschaftlern helfen, die rechtlichen und organisatorischen Probleme moderner Forschung und Lehre im Universitätsbereich besser zu verstehen. WissR bietet Analysen und Bewertungen von bestehenden Rechtsnormen, von Reformvorschlägen und von ausgewählten Gerichtsurteilen. Die Zeitschrift enthält wichtige Materialien, die sonst kaum zugänglich sind, und berichtet über die Rechtsprechung zu allen behandelten Themen. WissR erscheint vierteljährlich.
  • Editorial Board
  • Information for Authors
  • Submit a Paper
  • Subscribe to this Title
  • Information for Advertisers
  • Terms & Conditions
  • About Us
  • Contact
  • Ingenta Connect is not responsible for the content or availability of external websites
mohr/wissr/2010/00000043/00000004/art00002
dcterms_title,dcterms_description,pub_keyword
6
5
20
40
5

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
X
Cookie Policy
Ingenta Connect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more