(2023)
When are language courses tax-deductible?
Expenses for a language course are tax-deductible as business expenses if you need the language skills specifically for your job or if you are planning a career change and the new job requires knowledge of a foreign language.
A professional reason exists if you work in an area with foreign contacts, frequently go on business trips abroad, use the foreign language as a working language, etc.
If the language course takes place abroad, you can also deduct the costs for tax purposes if there is sufficient professional reason. This applies not only to intensive courses but also to courses that provide only basic or general knowledge of a foreign language. Learning the general colloquial language can also be professionally motivated if it is sufficient for your work.
Tax-deductible business expenses include seminar costs, course fees, and examination fees, as well as travel expenses, meal allowances, accommodation costs if applicable, expenses for literature, learning software, etc.
Tip: The new home office allowance of 6 Euro per day (max. 1.260 Euro) is also available to those studying, training, or undergoing further education if learning at home and the educational institution or training location is not visited on that day.
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