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How is the tax treatment of secondary employment?

The tax treatment of the income generated within the permitted outside activity must be assessed independently of the EXIST scholarship agreement concluded with the university or research institutions. The classification into one of the seven types of income of German tax law depends on the type of operation and the type of work exercised.
The income from secondary employment under an employment contract (e.g. as a tutor or student assistant) is subject to income tax. Tax simplifications for income up to 450€ (so called mini-jobs) and income up to 800€ should be checked individually. The founders have to declare such income in an annex to the declaration of individual income tax.
In addition to these typical incomes, the scholar can also generate revenue from a pure asset management. If the founder rents a building he owns, he hereby achieves income from rents and leases. If he invests in e.g. stocks or mutual funds, he derives income from savings and investments.

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