(2022)
What can be deducted in a dual study programme?
As part of the dual study programme, students complete several practical study semesters in companies outside the university. The student has concluded a training contract with such a company, which includes regulations on the obligations of the company and the student and even provides for a monthly training allowance.
(1) Until 2013, neither the university nor the training company was considered a "regular workplace". This is because an educational measure is always temporary and not permanent. Therefore, travel to the company can also be deducted at the actual amount or with the business travel allowance of 30 cents per kilometre travelled, and a meal allowance of 6 euros can be claimed for absences of at least 8 hours (BFH ruling of 16.1.2013, VI R 14/12).
(2) Since 2014, in the case of full-time study, the educational institution - i.e. the university or college - is legally declared as the "first place of work" - but only if the training takes place outside an employment relationship (Section 9 (4) sentence 8 EStG). However, dual study programmes always take place within the framework of an employment or training relationship. So what applies?
The OFD Niedersachsen currently explains how training in the dual system is to be assessed for tax purposes and what can be deducted as income-related expenses: Trainees are assigned to a specific company through their training contract or civil service trainees through their employment notice. This assignment covers the entire training period and thus the entire duration of the employment relationship (OFD Niedersachsen of 2.8.2016, S 2353-133-St 215).
- As this is a permanent assignment, the training company is the first place of work. Therefore, travel from home to there can only be deducted with the commuting allowance of 30 cents per kilometre, meal allowances are not taken into account.
- If trainees or civil service trainees are temporarily seconded from their first place of work to another company, this is considered a business trip. Travel can be claimed with the business travel allowance of 30 cents per kilometre travelled, as well as meal allowances and accommodation costs.
- Travel between home and the training location as part of working groups is also considered a business trip. Travel expenses can also be claimed according to travel expense principles.
- If trainees or civil service trainees are temporarily seconded from their first place of work to attend courses at an educational institution, this is also considered a business trip.
- For business trips, meal allowances are limited to the first three months. However, it should be noted that the three-month period starts anew if there is an interruption of more than four weeks. This is particularly important for the course period.
Because a training contract is concluded with a company as part of the dual study programme or dual system, this is a training employment relationship. Therefore, training costs - even if it is a first degree - are not limited to 6,000 Euro as special expenses, but are deductible as income-related expenses without limit.
