Jessica Schomaker
Steuerbarkeit von Stipendien und Preisen
Eine Untersuchung der Einkommensteuerbarkeit von Fördermitteln im Bereich der Wissenschaft
[The Taxability of Scholarships and Research Awards. A Study of the Income Taxability of Funding for Academic Disciplines.]
2024. 249 pages. Price for libraries
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Summary
Jessica Schomaker analyses the question of whether scholarships and research awards are subject to income tax. Legal practice to date has been characterised by case law and uncertainty. The author proposes a solution based on income theories and on the principle of causation.