FAQs - Taxation of researchers

There are no EU-wide rules governing how EU nationals are to be taxed on their income. In general, if you move your main home back to Hungary and spend less than 183 days a year in Spain, you will be considered as resident for tax purposes in your home country. In any event, Spain and Hungary have a double taxation agreement so you should not be taxed by more than 1 of these countries.
Under the double taxation agreement between Germany and Finland, you must pay tax in your country of residence (in this case, Germany). You should also tell your employer in Finland that you are no longer liable to pay taxes there under the agreement.
You'll also pay your social security contributions in Germany (the country where you live and carry out at least 25% of your work).
From the day you move your residence to Germany, you are covered by the German social security system if you are a worker.

See main information on this topic

Last checked: 24/06/2024
Share this page