SteuerGo FAQs

Can tutoring for your own children be deducted after a move?

Yes, this is possible – under certain conditions and up to a specified maximum amount. The costs are then considered business expenses as part of a work-related move.

Conditions for tax deductibility

The costs for tuition are tax deductible if the following conditions are met:

• The move is work-related, e.g. due to a transfer, job change or starting a job for the first time.
• There is a change of school for the child, leading to a proven need for tuition.
• The need for tuition must be proven – e.g. with a school certificate or an expert opinion.
• New since 2020: In the case of a change of federal state due to the move, the need for tuition is automatically recognised, as different curricula are assumed.

Amount of deductible costs in 2025

For moves in the tax year 2025:

 Maximum amount for tuition: 1.286 Euro per child (BMF letter dated 28.12.2023 )

The amount can be claimed in full regardless of the actual costs – provided these are not exceeded and the conditions are met.

Example

The Maier family moves in April 2025 for work reasons from Hamburg to Munich. Their daughter attends a new grammar school there. Due to different curricula in Bavaria, she needs tuition in mathematics and English. The family pays 1.500 Euro for professional tuition.

• In the 2025 tax return, 1.286 Euro can be claimed as business expenses as part of the moving costs.
• The amount exceeding this (214 Euro) is not considered for tax purposes.

Proof & entry in the tax return

• Submit a school certificate or an expert opinion to prove the need for tuition.
• Enter the costs in Form N of your tax return under the item “Moving costs” as other moving costs.
• Keep invoices and payment receipts well – the tax office may request them.

Important note on the deadline

The tuition should start soon after the move – ideally within 6 months to credibly demonstrate the connection with the move.

Conclusion

For work-related moves in 2025, you can claim tuition costs up to 1.286 Euro per child as business expenses – if the conditions mentioned are met. This supports parents who need to provide their children with additional learning support after a change of school.