ERASMUS scholarships are tax-free as mobility scholarships from public funds of the European Commission in the Federal Republic of Germany in accordance with §3 No.44a EStG. In addition, scholarships from the EU's Erasmus+ program do not reduce the education allowances under § 33a para. 2 EStG (judgement of 17.10.2001 [III R 3/01], Federal Fiscal Court in Munich). In principle, however, an Erasmus+ scholarship must be reported to the tax office responsible for you, to your child benefit fund and to your health insurance fund.
Fachhochschule Dortmund transmits the following data to the tax authorities annually (if required by the notification regulation): First and last name, address, tax number and date of birth of the payee, type of entitlement, amount and date of payment; for recurring payments, additionally their first payment, the payment method and expected duration of the payments.</p
<p><strong>The scholarship recipient must independently fulfill tax recording and declaration obligations</strong> with regard to income from ERASMUS to the tax authorities (§ 12 MV).