Which schools are eligible schools?
Eligible schools include private schools or predominantly privately funded schools that lead to a general or vocational school or professional qualification. The qualification must be recognised by the state ministry, the Standing Conference of the Ministers of Education and Cultural Affairs, or the certificate recognition office. This also includes attending educational institutions that prepare for a school, year group, or professional qualification. It is crucial that the schools follow a state-prescribed, approved, or supervised curriculum.
Also eligible are
- Schools in EU/EEA countries; Switzerland is not included,
- Schools in a country outside the EU/EEA, provided the school has been recognised by the Standing Conference of the Ministers of Education and Cultural Affairs (so-called German schools abroad).
The EEA includes the EU countries as well as Iceland, Liechtenstein, and Norway. Note: Switzerland is neither an EU member nor part of the EEA. School fees for a private school in Switzerland cannot be deducted as special expenses because Switzerland is not an EU or EEA member state. The free movement agreement does not apply here (BFH ruling of 9.5.2012, X R 3/11).
Universities or colleges are not considered eligible schools. Therefore, tuition fees at a university cannot be claimed as special expenses.
Enquire with the school or relevant authorities whether a school is one of the eligible institutions. Information is provided, for example, by the relevant state school and cultural ministries, the Standing Conference of the Ministers of Education and Cultural Affairs, or the domestic certificate recognition offices. The tax office is bound by the decision of these institutions.
