When determining income tax, 30 percent of the expenses per child (max. 5.000 Euro) are taken into account as special expenses.
Amounts for accommodation, care and meals are not deductible as school fees. If the payments made include such expenses, this share must be deducted from the payments.
Private tutoring institutions, music schools, sports clubs or holiday courses, as well as tuition fees for universities or colleges of higher education, are not eligible for tax deductions.
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