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