(2023)
When can I deduct school fees?
If your child attends a private or predominantly privately funded school, you may be able to deduct part of your costs from your taxes. The special expenses deduction for school fees is 30 percent of the costs, but no more than 5,000 Euro per child.
The amount is granted only once for each child and each parent couple. For unmarried parents, each parent is entitled to half the amount. However, the parents can apply for a different distribution.
To claim school fees as special expenses, you must have a claim to child benefit or the child allowance for the child. Institutions that prepare for a recognised school, year group, or professional qualification are generally eligible. This includes not only schools in Germany but also those in other EU countries and German schools worldwide.
You cannot deduct expenses for individual private lessons or tutoring for your child. Also, costs for accommodation, care, and meals cannot be claimed as special expenses. The same applies to travel expenses, costs for school books, holiday courses, or sportswear.
You must prove to the tax office that all conditions for the school fee deduction are met (amount of the fee, recognition of the educational qualification). The school's certificate should list the eligible school fees separately from other costs.
You can only claim school fees as special expenses if you are fully taxable in Germany. This also applies if you live abroad and are treated as fully taxable in Germany upon request. If you are only partially taxable in Germany, a special expenses deduction is not possible.
