This will depend on the nature of the contract with your host institute.
© ioannis kounadeas - Fotolia.comIf you have received a fellowship from a public institution in your home country for your period of research in Germany you may, under certain circumstances, be exempt from taxation under German income tax law. Please ask your sponsor in good time whether this applies to you.
If your period of research is based on a contract of employment in Germany for longer than half a year, you will automatically be liable for tax. If you stay for less than 6 months, your income will be taxed in your own country.
Many countries have agreements allowing you to pay tax in your home country - socalled "reciprocal taxation agreements" - which determine in what country the taxes must be paid. You should check whether you are covered by such an agreement and if so, where it is best for you to pay your taxes. Your employer's personnel department will be able to answer general questions on taxation. Further information may be obtained at:
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12. July 2017
Swiss federal institute of technology of Lausanne (EPFL)
21. July 2017