# Back to Germany, still receiving stipend from abroad



## beeflyer (7 mo ago)

My partner and I are both German citizens, unmarried, living in South Africa for 6 years, and coming back to Germany in August. I will start regular employment, my partner will continue her South-African-based studies until the end of 2022 while staying in Germany, receiving her stipend in our South African bank account. My partner will register the place of residence (Wohnsitz anmelden) from August on, so she is in principle subject to taxation in Germany. However, I read there is a rule in Germany that if you reside less than 183 days of the tax year (which I believe is the calendar year in Germany), you are exempt from tax in Germany. So I would conclude she would not have to pay tax for 2022. Does anyone know if my understanding is correct? I guess she would still need to register herself as a freelancer so that she can refer to that when submitting her tax for 2022, or is there a way around that? Any ideas? Many thanks for your help! 
Edit: Her foreign income will definitely be less than the German tax-free limit of about 9.750 EUR, in addition to the 183-day rule. The stipend in South Africa is tax-free.


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