SteuerGo FAQs

(2022) Which expenses for vocational training can I deduct?

Individuals undergoing vocational training can declare the following expenses as special expenses in their tax return:

• Costs for study and work materials, such as textbooks, stationery, office supplies, copies, calculators, desks, bookshelves, etc.
• Participation fees, such as course, training, study, school, admission, and examination fees
• Costs for study trips, excursions, or class trips
• Travel expenses to the training location with the distance allowance of 30 cents per kilometre
• Trips to private study groups with the business trip allowance of 30 cents per kilometre travelled
• Costs for accommodation and meals away from home if you have your own flat at the training location.
• Interest on the repayment of a training loan, in the year of payment
• Costs for a home office
• Costs for telephone and internet if used for vocational training.

(1) If you use a computer for training, you can deduct the proportional annual depreciation (1/36 of the purchase costs per month) for the duration of the training. Purchase costs up to 800 Euro (net) can be deducted immediately.

(2) Retroactively from 1 January 2021, there is a particularly advantageous new regulation for all types of computers and software: The Federal Ministry of Finance has very generously stipulated that the standard useful life for hardware and software is generally one year. This means: The purchase costs can now always be fully deducted as business expenses or operating costs in the year of purchase, regardless of the amount (BMF letter dated 26 February 2021, IV C 3-S 2190/21/10002:013). In our opinion, this also applies in the area of special expenses.

If you receive tax-free income to support your vocational training, such as BAföG, the expenses will be reduced by this payment. However, this only applies if it is a grant for your training costs that you do not have to repay; grants for living expenses do not have to be deducted. If, on the other hand, you receive a loan that you have to repay, you do not have to deduct this from your training costs.

Students pursuing a second degree can claim accommodation costs and additional meal expenses for a semester abroad or work placement as advertising expenses incurred in advance. This applies, according to a recent ruling by the Federal Fiscal Court, if the study regulations make this mandatory. The students do not establish another first place of work at the other university (BFH ruling of 14 May 2020, VI R 3/18).

Tip: Training costs should always be paid by the trainee themselves, not by the parents.