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Law and Finances

BAföG

Students receiving BAföG funding must inform the Studierendenwerk of their internship compensation. Whether and to what extent this additional income affects BAföG payments depends on various factors. Find out more here.

Leave of absence

For a voluntary internship, taking a leave of absence from your degree program is possible. Please note that you cannot gain any course credits during an academic leave of absence. If required, please consult the responsible advisors at Student Services.

Social Security Contributions

In general, social security contributions depend on whether you complete your internship before, during (intermediate internship), or after your studies. In addition, it depends on whether the internship is voluntary or mandatory. For binding information regarding social security, please contact your health insurance provider. You can also get counselling here.

Tax Liability

Tax liability applies to interns whenever compensation is paid for the internship. Information on tax-free allowances or the amount of tax deductions can be provided by the employer’s HR department or the responsible tax office.

Compensation and Minimum Wage

Since 2015, interns have a legal claim to a minimum wage based on the Minimum Wage Act (MiLoG). This is currently 13.90 euros gross per hour (as of January 1, 2026). However, certain conditions must be met. The minimum wage only has to be paid if the internship lasts longer than three months and is voluntary. Mandatory internships required by the university are exempt from the minimum wage. Find further information on the minimum wage here.

Contract

It is generally recommended to sign an internship contract with your employer. In addition to general working conditions, the contract outlines the rights and duties of all parties involved.

Certificate / Reference

An internship certificate provides proof of the tasks performed during your internship. You have a legal right to receive one. There are two types of internship certificates to distinguish between:

A "simple confirmation" (einfache Bestätigung) contains the basic details of your internship without commenting on your professional or personal skills. A "qualified reference" (qualifiziertes Zeugnis) includes these formal details as well as an evaluation of your work style, expertise, motivation, and soft skills.