Tax exemption on Fellowships

The preconditions for tax exemption on fellowships in Germany (§ 3 No. 44 EStG) are:

• award from public funds or via a public or non-profit
   agency (as far as recognized according to German
  law)
• sponsoring research or academic or artistic training
  or continuing education
• no higher than the amount required to fulfil
  the research task or to cover living and training needs
• grant according to the regulations of the donor
• no quid pro quo requirement or employment of the recipient