Immer mehr Abiturienten streben ein duales Studium an: eine Kombination von Theorie an der Hochschule und von Praxis im Betrieb. So werden die Studenten durch den hohen praktischen Ausbildungsanteil ideal auf die spätere Berufstätigkeit vorbereitet, ihnen bleibt der Praxisschock erspart, und die ausbildenden Unternehmen lernen ihre künftigen Führungskräfte besser kennen. Ganz besonderer Vorteil ist, dass die Studenten von ihrem ausbildenden Betrieb auch noch eine Vergütung bekommen. Die Frage ist, ob für die Vergütung - gelegentlich auch Stipendium genannt - Sozialabgaben zu zahlen sind.

1. Vorab: Das duale Studium

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2. Ausbildungsintegrierte duale Studiengänge

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Sozialversicherungsrechtliche Beurteilung

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3. Praxisintegrierte duale Studiengänge

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Sozialversicherungsrechtliche Beurteilung

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4. Berufsintegrierte und berufsbegleitende duale Studiengänge

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Sozialversicherungsrechtliche Beurteilung

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5. Praxisintegrierte duale Studiengänge in der öffentlichen Verwaltung

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Sozialversicherungsrechtliche Beurteilung

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6. Praktika im Rahmen der klassischen Hochschulausbildung

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Sozialversicherungsrechtliche Beurteilung

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7. Werbungskosten beim dualen Studium

Reisekosten

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Mehr Fahrtkosten bei Stationen außerhalb Ausbildungsbetrieb

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8. Kindergeld beim dualen Studium

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9. Triales Studium: Welche Regeln in der Sozialversicherung gelten

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