Stipendien

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1. Stipendien sind im Allgemeinen steuerfrei

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Xxxxx Xxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx x Xx. xx XXxX. Xxxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxxx xx xxxxxxxx.

a) Gegenleistung (§ 3 Nr. 44 Satz 3 Buchst. b EStG)

Xxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxxxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxx, xxxx xxxx xxx xxxxx xxxxxxxxxx xxx. Xxxxx xxxxxxxxxx xxxx xxxxxx x. X. Xxxxxxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxx Xxxxxxxx, Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx, xxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxx xx xxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxxx xx xxxxxxxxx, xxxx xxxx xx xxxxx xxx xxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxx xxx, xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxx xxxxxxx. Xxxxx xxx Xxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxx xxx xxxxx xxx xxxxxx xxxx xxxxxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxx.

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b) Bestreitung des Lebensunterhalts (§ 3 Nr. 44 Satz 3 Buchst. a EStG)

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2. Steuerfreiheit auch für gemeinnützige Einrichtungen im EU-Ausland

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3. Ausweitung der Steuerfreiheit auf indirekte Zahlungen

Xxxxxxxxxx xxxx xxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxxx, xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx.

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4. Steuerliche Beurteilung einzelner Stipendien

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a) Stipendien der Max-Planck-Förderstiftung

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b) Förderprogramm Junges Kolleg der Nordrhein-Westfälischen Akademie der Wissenschaften

Xxxx xxxxxx Xxxxxxxx xxxxxx xxx xx xx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxx Xxxxx xxxxxxx xxx xxx xxxxxxxxx xx.xxx XXX xxxx. xxxxx xxxx. xxxxxxxx xxxxxxxxxx Xxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxxxxxxxxxx.

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c) EXIST-Gründerstipendien

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d) Arbeits- und Aufenthaltsstipendien der Kulturstiftung des Freistaates Sachsen

Xx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxx xx Xxxxx xxx xx x Xx. xx XXxX xxxxxxxx xxxx xxx xxxxx xxxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx.

e) Thüringen-Stipendium für Assistenzärzte

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f) Studienbeihilfen für Medizinstudenten

Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xx xxxxxxxxx Xxxxxxxxxxx xxxx xx xx Xx. x XXxX, xxxx xxxx xxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxxxx.

g) Stipendien der Carl-Zeiss-Stiftung

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h) Heisenberg-Programm

Xxx Xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx XxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxx xx xxxxxxxxx XxxxxxxxxxxXxxxxxxx. Xxxx xxx Xxxxx xxx Xxxxxxxxxx xxx xx, xxxxxxxxx xxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx. xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx XxxxxxxxxxxXxxxxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxx xxxx xx xxx xxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx X x. Xxx Xxxxxxxxxx xxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx, xxxxx xx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxxxxxxxxx xxxx xxxx XxxxxxxxxXxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xx xxxx xxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx.

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5. Kürzung des Werbungskostenabzugs bei steuerfreiem Stipendium

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6. Gesetzliche Regelung

§ 3 EStG - Steuerfreie Einnahmen

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