Health insurance & tax declaration

Depending on how your doctorate is funded, there are various health insurance options:

• As a rule, academic employees are automatically enrolled in the German public health insurance system. Health insurance contributions are automatically deducted from one's salary.
• Doctoral candidates with scholarships or other types of funding can opt to subscribe to public health insurance or take out a private health insurance policy. If you want to take out private health insurance, please note that there may be signifcant differences in the benefits covered.
• Doctoral candidates with a limited taxable income of under 520 EUR a month can be insured through their spouse's family health insurance plan, as long as their spouse earns an income which is liable for social security contributions and has public health insurance.

It is recommended to compare premiums, benefits and services of different public health care providers (e.g. TKExternal link, AOKExternal link or BarmerExternal link) or private companies (see more information hereExternal link).

Before arrival

For the duration of your stay in Germany, an adequate health insurance is required. Please note that you must have insurance coverage from your first day in Germany. Please find more information about the German health care system hereExternal link. Furthermore, the German diplomatic missions abroadExternal link can inform you about which health insurance must be provided to enter Germany.

If you have health insurance in another EU or EEA country, you can use it upon arrival in Germany.

After arrival

If you have an employment contract with social insurance (monthly salary > 520,- EUR), you can choose which statutory health insurance you want to be insured with (e.g. TKExternal link, AOKExternal link or BarmerExternal link).

If you do not have an employment contract with social insurance and are not coming from another EU or EEA country, you can choose between different private health insurances. Please note that there are significant differences in the benefits covered, e.g. in the case of pre-existing conditions, pregnancy or in the case of mental illness. Especially in the case of low-cost offers, you should check the range of benefits carefully. Further information can be found on the websites of EuraxessExternal link.

If you have health insurance in another EU or EEA country, or your country has concluded a corresponding agreement with Germany, your health insurance is also valid in Germany. Please contact your health insurance company in your home country for information about necessary formalities and how benefits can be reimbursed.

Further general information about the German health insurance system can be found on the Euraxess websiteExternal link.

Costs incurred in context with your doctorate may be tax-deductable. Tax-deductable costs include, for instance, your semester fee, materials needed for your work, technical literature, computing costs, travel expenses, course fees or the printing costs for your dissertation. As a rule, these costs are regarded as tax-deductable professional expenses (Werbungskosten) or special costs for education and training (Sonderausgaben).

You can offset the costs of your doctorate as professional expenses (Werbungskosten) in an unlimited amount (as of 1st March 2019). It is not a prerequisite that you have a taxable income against which to offset these costs, as you may carry forward professional expenses to the following years. However, it is a prerequisite that obtaining the doctoral degree is essential or at least highly important for the advancement of your career in order to put it in context with taxable income generated at a later point in time. Consequently, you need to provide proof that your doctorate is driven by reasons of your professional advancement (e.g. better career opportunities).

If you have detailed individual questions, please contact your local finance authorityExternal link, a tax auditor of your choiceExternal link, or a tax assistance association (Lohnsteuerhilfeverein)External link.

If you cannot furnish proof that your doctorate is primarily driven by reasons of professional advancement, the costs incurred count as special expenses (Sonderausgaben) for education and training, and can be offset up to a maximum amount of € 4,000 per year (as of 1st March 2019). However, you can only offset these costs if you have generated taxable income in the calendar year in question exceeding the tax-exempt base amount defined in the income tax tables (e.g., through your employment as an academic employee, if you are doing an extra-occupational doctorate, or if your spouse is in gainful employment). Carrying forward special expenses to the following year is generally not possible. If you have detailed individual questions, please contact your local finance authority, a tax auditor of your choice, or a tax assistance association (Lohnsteuerhilfeverein).

If you have detailed individual questions, please contact your local finance authorityExternal link, a tax auditor of your choiceExternal link, or a tax assistance association (Lohnsteuerhilfeverein)External link.

For further information, please contact your local finance authorityExternal link, a tax auditor of your choiceExternal link, or a tax assistance association (Lohnsteuerhilfeverein)External link.