Vergütung von Gastvorträgen und Reisekosten Extern

Payment to guest lecturers

Guest lecturers may be paid a fee (usually up to € 500). Payment of a higher fee for valid reasons can only be made in exceptional cases and must be justified separately.

Furthermore, expenses for accommodation and travel costs can be reimbursed:

1. accommodation costs

according to the attached receipt
(without proof, a flat-rate accommodation allowance of 20 euros/night is granted)

2. reimbursement of travel expenses

in accordance with the current version of the NRW State Travel Expenses Act

Payment of the guest lecture allowance is generally made to the speaker.
Payment is only made after the guest lecture has taken place.
Payments for performances by foreign artists must be made via the procurement department.

Taxation

Please note that the guest lecture remuneration is a taxable service fee that must be taxed by the guest lecturer. The University of Siegen is obliged, in accordance with the notification regulation of 07.09.1993 (BGBI I, p. 1554), to send a notification of the payments made to the lecturer to the relevant tax office if these exceed an amount of €3,000 (including travel and accommodation costs) in a calendar year.

In accordance with §13b UStG, 19% VAT must be paid by the university on the fee payable to foreign guest lecturers if the guest lecture was not held as part of a fixed teaching program.

The current form can be downloaded here: