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What type of income is the EXIST business start-up grant?

The scholars must inform tax authorities about the scholarship for securing the livelihood and additional child allowances in full as recurring remuneration.
According to the principal of taxation, linked to the net principle, all advertising costs related to the scholarship (e.g. travelling expenses, teaching and work materials and in some cases travel costs which are borne by the scholar) are deducted when calculating the income relating to the scholarship. Likewise, the scholars can count their social security contributions (e.g. health insurance) to “Special Expenses” in the context of tax declarations (§ 10 paragraph 1 no. 2 and 3 EStG). As far as non-cash benefits are granted through the scholarship, these cannot be deducted as advertising costs, especially since they are tax-free to the view taken here according to §3 no. 11 EStG.

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