(2023)
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 learning and work materials, such as textbooks, writing materials, 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 or 38 cents from the 21st kilometre
- Trips to private study groups with the business travel allowance of 30 cents per kilometre
- Costs for accommodation and meals away from home if you have your own flat at the training location.
- Interest on the repayment of a student 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 pro rata 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 in the year of purchase as business expenses or operating costs, regardless of the amount (BMF letter of 26 February 2021, IV C 3-S 2190/21/10002:013). In our opinion, this also applies to special expenses.
If you receive tax-free income such as BAföG to support your vocational training, the expenses will be reduced by this amount. However, this only applies if it is a grant towards 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 pre-employment expenses. This applies, according to a recent Federal Fiscal Court ruling, if the study regulations make this mandatory. Students do not establish another primary 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.
