1. There shall be no employment relationship between the Gerda Henkel Foundation and the grant recipient; as such, the Foundation shall not be liable for social security costs. The Foundation recommends that the grant recipient takes out private medical insurance. The Foundation cannot make any contributions towards this.
2. The Gerda Henkel Foundation emphasises that, subject to § 3 clause 44 of the Income Tax Act, Foundation grants are not liable to income tax. As a Foundation that sponsors the humanities, the Gerda Henkel Foundation is exempt from paying corporation income tax by the corporation income tax exemption order dated 31/07/14 and issued by the Düsseldorf-Altstadt inland revenue office on the basis of existing exclusively and directly for non-profit-making purposes in accordance with § 5 para. 1 clause 9 KStG (Corporation Income Tax Law).
3. On accepting the grant, the grant recipient is obliged to:
- inform the Foundation without delay of any changes which may have a bearing on the granting of the funding or the sum of the grant
- obtain the Foundation’s approval for having any teaching posts or sideline employment that exceeds an average of five working hours a week
4. Subsequent to funding for the purposes of completing a doctorate, the Foundation requests that it be informed as to whether a doctorate was conferred and with what grade, and also requests that a copy of the (provisional) PhD certificate be provided.