Working in Germany
If you fund your stay in Osnabrück by your own means or with the help of a grant you will usually not have to sign a working contract, meaning you will not need a working permit. If you come under a working contract you will need a residence permit that also allows you to work in Germany.
Work permit EU countries > Citizens from EU- and EEA-countries and from Switzerland are exempt from these regulations. They do not need a work permit for Germany. High potentials > Special regulations apply to high potentials, who are allowed to enter Germany if they have a specific job offer. Under special circumstances they may even immediately receive a Niederlassungserlaubnis, which is an unlimited residence permit with the full right to work. High potentials are international scientists with special knowledge, as well as lecturers and scientists in particular positions. Social security Income tax Taxes in Germany will be deducted from your salary. At the end of each year you can ask for an adjustment of your taxes (Lohnsteuerausgleich), which may mean you receive some money back if you have been overtaxed. You will find the necessary forms at the local tax office (Finanzamt) or town hall. If you live in Osnabrück you should ask at the local tax office.
As a general rule, international scientists will need a residence permit that also allows them to work in Germany. A work permit does not have to be applied for separately. It is applied for in combination with the residence permit. You have to contact the Ausländerbehörde (Foreigners' Office) at your place of residence in Germany in order to get a residence permit.
If you need a visa to enter Germany you have to inform the visa authorities that you will be coming to Germany under a working contract.
If you have a specific job offer you will generally obtain a residence permit which allows you to work. But the work permit is only issued for this specific job offer.
For the new EU member states transitional arrangements have been made which still subject citizens from Bulgaria and Romania to work permits.
Employees have to pay for social insurance in Germany. Employers and employees each pay half of the necessary contributions. The employer is responsible for payment of the contributions and will take all necessary steps. He will also deduct the employee’s contribution.
You will be registered at the insurance company of your choice, which will inform the other social security providers. If you have been registered you will receive a social security number.
Whether or not you have to pay taxes in Germany depends on a number of factors.
If you receive a scholarship or grant you may be exempt from paying income tax in Germany. It is certainly worth consulting the organization which has awarded the fellowship on this point. You should consult the organization which is funding you.
If you receive a grant for a short-term stay while employed in your home country, you will have to pay taxes in your home country.
If you are in Osnabrück under a working contract you will generally have to pay taxes in Germany if your stay is for longer than six months. The basis for taxation is your globally earned income.
If you stay in Germany for less than six months, your income will be taxed in your home country.
