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Tax obligations for internship students

Interns and taxes, how much must be paid

Toytown Germany > Discussion forum > Germany-wide > Finance
hossamhassan85
hello all,

i am a student coming to munich next month i will stay for about 3 monthes.i have an internship in a
germany company and i will get paid during my internship.so my question here will i have to pay taxes
from my salary or students doesnt pay taxes?

thanks in advance

chao

Hosam
Lupo
Depends on how much money you make...
jimi-in-toytown
I also need some advice, my son has got an internship for the summer also and he will get paid €600.00 a month. How does he register here for work and does he need paperwork for the tax etc.

All assistance is greatly appreciated,

please PM any help, many thanks

jimi-in-Toytown unsure.gif
YorkshireLad6
Knowing nationallity and residence status might help
jimi-in-toytown
My son is British (Yorkshire born and bred may I add) and is currently not registered here as he is at Uni in Sheffield.

Any help?

thanks

Jimi-in-Toytown blink.gif
Keydeck
Search for the information on how to register. There's loads of threads already. Useful search terms: Register, Registration, Registering, KVR, Kreisverwaltunsreferat
Katrina
The tax question for Praktikanten (interns) depends on whether the internship is an obligatory part of the course or not.
If the university can give a declaration that the internship is an obligatory part of the qualification, then the wage is tax and contribution free as it is an "Aufmerksamkeit" from the employer.
Should it be a voluntary placement, there is a tax and insurance liability.
BfA information
QUOTE
Praktikanten sind keine Arbeitnehmer im arbeitrechtlichen Sinn, weswegen die arbeitsrechtlichen Bestimmungen (Angestelltengesetz, Urlaubsgesetz, Entgeltfortzahlungsgesetz, Kollektivvertrag, etc) nicht gelten. Sofern Sie als Praktikant Entgelt erhalten, das die Geringfügigkeitsgrenze (400 Euro pro Monat) überschreitet, sind Sie voll sozialversichert. Erhalten sie Entgelt unter dieser Grenze, sind für sie vom Arbeitgeber nur Unfallversicherungsbeiträge zu entrichten. In einigen Branchen gibt es Sonderbestimmungen für Praktikanten.
Über das Praktikum ist selbstverständlich ein Zeugnis anzufertigen.

Check with the university what applies, the Year Abroad office will help. In any case, it is possible to claim some tax back (should you pay any) if the placement payment is less than the lower tax bracket (I claimed my tax back) but of course, that's an interest-free loan for the government.
hossamhassan85
well i am british and i will do this internship voluntary as well as my university is not in germany.I guess
my salary will be about 1050 euro how much should i pay as taxes and it its possible that i will claim them
back after i finish my internship or no?

thanks alot

chao

Hosam
zimmer
There is no tax to be paid for a €600 monthly salary since if you worked the entire year, the total is only €7,200 which is below the "taxable income" bracket. But, if you are doing a voluntary internship i.e. not required for your studies, you have to get a "geseztliche versicherung" roughly translated to public/state insurance (as opposed to private). This is the "normal" insurance a person taking up employment in Germany i.e. Health, Social, Pension and Unemployment insurance. I was told that if you are not German i.e. you are only here for a limited time, you can claim pension back, provided you are not here for more than 5 years (??) and do not intend to retire here. If you are under a certain age (I think it's 27 y.o.), you pay only €50 a month; if you are over this age, you pay like all other salaried worker e.g. 13%, depending on which insurance you get. Not sure if there's any difference for EU members.
Katrina
QUOTE (hossamhassan85 @ May 24 2006, 6:24 am) *
well i am british and i will do this internship voluntary as well as my university is not in germany

The location of the university is not relevant in this case. They just have to certify that to get the qualification, an internship is required.
USCbum
QUOTE (Katrina @ May 23 2006, 3:28 am) *
The tax question for Praktikanten (interns) depends on whether the internship is an obligatory part of the course or not.
If the university can give a declaration that the internship is an obligatory part of the qualification, then the wage is tax and contribution free as it is an "Aufmerksamkeit" from the employer.
Should it be a voluntary placement, there is a tax and insurance liability.
BfA information

Check with the university what applies, the Year Abroad office will help. In any case, it is possible to claim some tax back (should you pay any) if the placement payment is less than the lower tax bracket (I claimed my tax back) but of course, that's an interest-free loan for the government.

this is the perfect description. i am a student doing an internship here in munich as a part of my education and i don't get taxed.

EDIT: they still took out taxes from my first paycheck (last months) which they said was an accident and i will get reimbursed this month (*crossing fingers*)
jimi-in-toytown
QUOTE (hossamhassan85 @ May 24 2006, 5:24 am) *
well i am british and i will do this internship voluntary as well as my university is not in germany.I guess
my salary will be about 1050 euro how much should i pay as taxes and it its possible that i will claim them
back after i finish my internship or no?

thanks alot

chao

Hosam

I was under the impression that it was not allowed to pay this much for an internship? depends on what level you are at of your degree and if you have a pre diploma etc, is this right. My son was initially offered €300.00 a month!!! as a student of aeronautiacl engineering with 12 GCSEs and 4 A levels this is shite!!! What are you studying and where is your internship at if you do not mind me asking?

Jimi ohmy.gif
hossamhassan85
i am studying computer engineering smile.gif

as for the salary the average is about 700 euro. as for the salary i was surprised myself when they told me:)
YorkshireLad6
QUOTE (jimi-in-Toytown @ May 25 2006, 9:28 am) *
... a student of aeronautiacl engineering with 12 GCSEs and 4 A levels this is shite!!!

Whatever have qualifications to do with salary? An Cambridge double-first friend on mine drives a taxi.
USCbum
QUOTE (USCbum @ May 24 2006, 6:02 am) *
this is the perfect description. i am a student doing an internship here in munich as a part of my education and i don't get taxed.

EDIT: they still took out taxes from my first paycheck (last months) which they said was an accident and i will get reimbursed this month (*crossing fingers*)

Bastards took out taxes again after telling me i won't be taxed...WTF??? i am going to die like this.
erdbeere
QUOTE (zimmer @ May 24 2006, 12:54 pm) *
But, if you are doing a voluntary internship i.e. not required for your studies, you have to get a "geseztliche versicherung" roughly translated to public/state insurance (as opposed to private).

I'm going to be starting a 3 month internship next week, and have a question about the insurance...is it my responsibility to apply for the insurance, or do I get it through the employer?

And I'll be earning 800€ a month, so does anyone know how much I will have to pay in taxes and if I can get it back or not?
Ok thanks!

O yea, and I should probably add that I am no longer a student, so the internship is voluntary.
YorkshireLad6
Depending on the insurer, gestzliche Versicherung is 11-13% of your salary. Your employer pays half of this, so the cost to you is around 6%, i.e. €48 per month. You need to apply for it yourself, although your employer may have special deals you can take advantage of. On €800 a month tax will be negligable to non-existant by the time any allowances are included. So long as your total taxable income for the calendar year is less than €7664 then any tax deducted can be reclaimed, or indeed may even not be deducted.
julia
QUOTE (jimi-in-Toytown @ May 25 2006, 8:28 am) *
I was under the impression that it was not allowed to pay this much for an internship? depends on what level you are at of your degree and if you have a pre diploma etc, is this right. My son was initially offered €300.00 a month!!! as a student of aeronautiacl engineering with 12 GCSEs and 4 A levels this is shite!!! What are you studying and where is your internship at if you do not mind me asking?

Jimi

Ah, that's nothing. There are several internships that are simply: unpaid...! People still DO them.

There is no upper limit, as far as I know... and it is basicly up to the company: if they can afford and decide to pay you more, they are allowed to do it by law.
But then of course you also get taxed. Hmm - yes, unless the internship is mandatory.
erdbeere
@YSL6... Ok thanks... I just looked at the application for the insurance I will probably use, and they ask for a Rentenversicherungsnummer... where do I get that? will it be on my 'Lohnsteuerkarte' or does my employer give it to me?
YorkshireLad6
If you don't have a Rentenversicherungsnummer then your first employer will (should) apply for one for you. This should not be obligatory on the health insurance application. In actual fact, once you have the health insurance your employer will apply for the Rentenversicherungsnummer through them.
the Boy From Bozlem
Ok I can only speak for myself, I don’t know anything about tax over here but….

I’m here for 13month from July to Sept. I earn near enough 1500 oi rose a month and I pay about 100 in taxes each month which I get back.

I just claimed some back at the beginning of this year (new tax year?) and can claim the second part back at the beginning of next year. I was told it was because technically we don’t earn enough in each fanatical financial year.

EDIT fanatical was prob a better word lol
Panama
As YL6 said the Rentnerversicherungsnummer you should get from your first employer. However for the new health insurance numbering system the numbers are supposed to be the same, so I don'T know which should come first. Maybe you can ask the HR department at the company where you will be working. I did my insurance without having a RV nummer. If you get your insurance without the RVnummer make sure that you tell the company to get one for you. The place where I work took about 9 months to get one because they "forgot".
thiggy
Hello.

I have just moved to Munich last Sunday and am currently working for Intel on a year long internship. Basically I have done two years at university in England and am now doing a placement for a year, once this is finished I will then go back to uni and complete my last year and get my degree.

The internship is part of my course. I will be earning about 12000 euros for the year, however I understand I should get very cheap (if any) taxes. I have searched on the internet however I am unclear on how much I will/should get taxed.

Any help is greatly appreciated.

Many thanks.
the Boy From Bozlem
If things havent changed then you should pay about 80 yoyos a month which you will be able to claim back in Jan and when you leave next year.

EDIT: actualy i read your earnings wrong. I doubt you would pay anything
kato
QUOTE (the Boy From Bozlem @ Jul 2 2008, 9:50 am) *
EDIT: actualy i read your earnings wrong. I doubt you would pay anything

Anything over 7664 Euro is taxed. Should be likely around 300 Euro for the whole year for everything at 12000, i think?
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