(2021) Which training costs can I deduct?

You can deduct all costs incurred in connection with your training as training expenses. These include in particular participation fees and learning materials.

You can deduct the following as participation fees:

• School fees,
• Fees,
• Course,
• Course, seminar fees,
• Admission and examination fees.

You can deduct these fees in full. If you purchase items for the training, you can deduct them as work-related items. These include, for example:

• Specialist literature,
• Stationery,
• Briefcase,
• Computer,
• Desk,
• Desk lamp,
• Bookshelf,
• Dictation machine,
• Work clothing (lab coat).

Please note that you may only use these learning materials as part of the training; private use is not permitted.

You can also deduct your travel expenses. You can apply the travel allowance (0.30 Euro per kilometre driven) or the actual car costs.

You can also declare meal allowances and overnight accommodation costs in your tax return.

In addition, you can declare so-called incidental travel expenses in your tax return. These include, for example:

• Parking fees,
• Costs for luggage storage,
• Costs of a car accident on a journey related to the training,
• but also the material costs for a master craftsman's piece or journeyman's piece in the trade, or
• Interest on loans for financing the training.