Organizing an Event

This page outlines the main administrative procedures for organizing OSC events involving guest presenters, travel reimbursement, meals, and honoraria.

Guest Presenters

Before the Visit

Before the guest’s visit:

  1. Print the invitation letter or event programme.
  2. Ask the guest to complete Reisekostenerstattung_Externe.doc.
  3. Determine whether the guest will receive:
    • travel reimbursement
    • hotel
    • meal
    • honorarium

Guests receiving payments require either:

  • a German Tax ID (or application); or
  • the relevant tax documentation.
NoteGerman Tax ID waived

In the future, we expect that the registration or application for a German Tax ID and date of birth can be waived if the expected total payment to the person within a calendar year is less than €3,000.

Hotel

  1. Obtain an invoice addressed to:
LMU Open Science Center
Ludwig-Maximilians-Universität München
Department Psychologie
Leopoldstr. 13, Room 3320
Postfach 03
80802 München
VAT: DE811205325
  1. Complete Muster 30.

Guest Travel Reimbursement

To issue the reimburse for travel expenses to either a German or foreign bank account, see the following:

  • Guest completes Muster 30, fields 7–14.
  • Print the form and have the guest sign it in person.
  • Buchungsstelle: 547.
  • Complete Muster 35.
  • If another currency was used, attach an exchange-rate screenshot. Make sure the exchange rate is from the day of payment.
  • Print the form and have it signed in person.
  • Buchungsstelle: 547.

For both types of bank accounts, attach:

  • tickets
  • proof of payment
  • guest’s German Tax ID

Meals

ImportantWhen are meals permitted?

Meals can be legally permitted if at least 50% of attendees are non-LMU guests.

For meal reimbursement:

  1. Print the invitation or programme.
  2. Obtain a detailed restaurant invoice (Bewirtungsbeleg).
  3. Annotate the receipt with:
    • who
    • why
    • amount
  4. Scan and print the annotated receipt again.
  5. Complete the Bewirtungsformular.
  6. Keep the participant list in case of an audit.
  7. Complete Muster 30.

Honoraria

The invoice must contain:

  • the official LMU billing address
  • the LMU VAT ID
  • the speaker’s tax number, or their university’s official address and VAT information
  • a statement concerning VAT

The VAT statement should either:

  • identify the respective VAT; or
  • state the applicable VAT exemption, for example:
    • Kleinunternehmerregelung gemäß §19 UStG
    • "Vortrags- und Unterrichtsleistungen" (§ 4 Nr. 21 b Doppelbuchst. aa)
Important

If a VAT exemption is used, each guest speaker must carefully check in advance whether the exemption applies to them.

The guest speaker can use the following text:

“As a result of the application of the small business scheme under § 19 of the UStG, there is no liability for VAT, I assure you that I am not employed at LMU Munich and that I will take care of the taxation of the income.”

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