(2023)
Can I deduct travel expenses for vocational training?
As part of vocational training, travel expenses could previously be deducted - as with off-site work - using the actual costs or the business travel allowance of 30 cents per kilometre travelled. The commuter allowance generally did not apply, as this is only relevant for journeys between home and a "regular workplace" (until 2013). However, since 2014, for full-time educational measures outside of employment, the educational institution is considered the "first place of work". This also applies to vocational training.
This means: Journeys to the educational institution can now only be deducted using the commuter allowance of 30 cents per kilometre (38 cents from the 21st kilometre onwards).
As off-site work can no longer be assumed, meal allowances and accommodation costs are no longer recognised. This applies both in the case of further training for the deduction of income-related expenses and in the case of training for the deduction of special expenses.
You can still claim travel to an educational institution outside the "first place of work" with the business travel allowance of 30 cents per kilometre travelled and also deduct meal allowances, e.g. when attending vocational school.
When is a full-time educational measure or full-time study applicable?
This is the case if it is vocational training or further training and you are not engaged in any employment alongside it. However, employment of up to 20 hours per week, marginal employment or short-term employment is not detrimental.
The home office allowance of 6 Euro per day (max. 1,260 Euro) is also available to those who are studying, training or undergoing further education and spend more time learning at their home computer than in lectures or classroom-based learning. The condition for the deduction is that you did not visit the university or training institution on the respective day.
