FAQs - Taxation of researchers
I am a Hungarian researcher at Barcelona University, Spain. Because I can do much
of my work from a distance, I'd prefer to make my main home in Hungary.
I intend to commute once a week or so from Hungary to Spain, where I'll continue
to rent an apartment. Where would I be considered as resident for tax purposes?
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.
I am a Finnish medical researcher in a Finnish hospital, and have just been offered a job in Germany as a visiting scientist for 6-12 months. I'd like to accept the German offer and keep my current job in Finland as a part-time job. What happens to my tax and social security contributions (health insurance, unemployment benefits, etc.) if I start working part-time, or if I leave my job in Finland for 6-12 months?
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.
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.
Last checked: 24/06/2024