To this end, all scholarship PhD candidates with a grant (PhD candidates in UNL category 2b) who start from 1 September 2023 a PhD program at Radboud University must sign a standard agreement. If it is not feasible for the faculty or department to fund the allowance for the scholarship PhD candidates, the scholarship PhD candidate cannot be admitted.
Fictitious employment relationship
By signing the agreement, a fictitious employment relationship is rendered inapplicable. The consequence of this is that the scholarship PhD candidate cannot teach. Also, no other payments or benefits are made to the scholarship PhD candidate, such as a contribution towards the costs of health insurance or renting a home.
Income tax return
The contribution to costs is most likely regarded as income by the Dutch tax authorities. This means that the Tax and Customs Administration can send an invitation to file a tax return. The scholarship PhD candidate is obliged to comply with this. Even if they do not receive an invitation, it is smart to prepare an income tax return.
The Lifeport Welcome Center will provide information about the Dutch tax system several times a year. The dates of these meetings can be found on the website: www.lifeportwelcomecenter.nl.
In the meantime, they can contact us about their specific situation via: staffsupport [at] dpo.ru.nl (staffsupport[at]dpo[dot]ru[dot]nl)