(2023)
What counts as vocational training?
Vocational training, the costs of which you can claim as special expenses, primarily includes initial vocational training (excluding training as part of an employment relationship, such as an apprenticeship) or a first degree. Costs for attending general education schools to obtain a secondary school certificate or A-levels are also considered training costs. Any further educational measure after the first professional qualification is further training, which you can deduct as business expenses without limit.
"For the first time" means that no other completed vocational training or university degree preceded the training. If you are already working without a completed training and obtain such a qualification later, this is also initial vocational training, which must be entered under special expenses. Since 2015, the term "initial training" has been legally defined: Proper initial training only exists if the training lasts at least 12 months full-time and ends with an examination. Only after such initial training can the costs for further training be deducted as business expenses (§ 9 para. 6 EStG).
Not accepted as vocational training is when you undertake the educational measure only out of interest in general education or as a hobby. For example, if you train as an instructor to teach in a sports club for money, or if you take a photography course as a dental technician, this is not considered further training.
