Field help:
(2021)
Amount
Amount
Indicate the sum of expenses incurred for your advanced training.
Income-related expenses may be incurred if the initial vocational training or the first degree is the subject of an employment relationship (Ausbildungsdienstverhältnis). Irrespective of whether there is an employment contract, expenses for further training in a learned profession and for retraining measures that prepare for a change of occupation can be deductible as income-related expenses.
This also applies to the expenses on the first-degree course after having completed vocational training or on a further course of study, if this is related to later taxable income from the intended occupation.
The expenses that you can claim here include in particular:
- Tuition
- Fees
- Course and seminar fees
- Admission and examination fees
- Writing materials, briefcase, computer, dictating machine
- Workwear (working clothes)
- Specialist literature, journals and newspapers
- Travel expenses: Travel and accommodation costs, meal allowances
- Additional travel expenses (parking fees, luggage storage costs, etc.)
- Costs of a car accident on a trip in connection with the training course
- Material costs for a masterpiece or journeyman's piece in craftsmanship
- Interest on a loan to finance the training course
- Desk, table lamp, bookshelf with the professional use part
Tip: The new home office allowance of 5 Euro per day (max. 600 Euro) in 2020 and 2021 is also granted to those who are studying, undergoing training or further education and are currently learning more on their home PC than attending lectures in a classroom.
