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The IHS belongs to the group of beneficiaries under § 4 para. 4 no. 5 lit. e of the Income Tax Act (EstG 1988 as amended). Donations to the IHS can therefore be taken into account as operating expenses pursuant to § 4 para. 4 no. 5 EstG 1988 or as special expenses pursuant to § 18 para. 1 no. 7 EstG 1988.

Basic direction

This website provides information about the QUEERDEM research project, which is being conducted at the Institute for Advanced Studies.

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