Generally, scholarships for the support of research or academic and artistic training are tax-exempt according to German income tax law (“Einkommensteuergesetz”) § 3 No. 44 in connection with § 5 (1) No. 9 of the coporate tax law (“Körperschaftssteuergesetz”).
The precondition for the exemption is that ...
the scholarship does not exceed the needed amount necessary for the fulfilment of the research assignment or the covering of the cost of living and is awarded within the framework directive of the donor.
the scholarship holder is not obliged to perform certain academic or artistic services in the context of the scholarship.