Tax tip: Deduct expenses for your own vocational training for tax purposes

Nowadays, the cost of your own vocational training can quickly run into the thousands. It is therefore worth taking a close look at how and to what extent these costs can be claimed for tax purposes. Depending on the individual case, the tax authorities may contribute to these expenses through tax relief.

In principle, the costs of your own vocational training should be divided into special expenses and income-related expenses. But what is the difference?

Firstly, there are those educational measures that constitute the first vocational training programme or a first degree course outside of an employment relationship. This is followed, secondly, by all further educational measures that take place after the completion of the initial vocational training or first degree programme. The costs of initial training can only be claimed as special expenses up to a maximum of 6000 euros per year and tax relief is only possible if there is other positive income, such as from a business, renting or a salary.

On the other hand, the costs for educational measures after completion of initial training can be recognised as income-related expenses without limit and can even be carried forward to the next year if there is no other positive income. This is done via the so-called loss carryforward. It is then possible to offset the expenses carried forward against positive income after graduation, thus easing the tax burden on career starters.

The question remains as to which expenses can be claimed for tax purposes. In principle, the regulation applies to all expenses that are directly related to the educational programme. This can include, for example, tuition fees, literature costs and even the cost of a desk or laptop. In addition, travel costs to the training centre or university can be claimed for tax purposes. This does not include privately incurred costs, such as those relating to a hobby.

It should therefore be carefully checked whether the vocational training costs constitute special tax expenses or income-related expenses, as it may be possible to gain a tax advantage for the future by submitting a tax return.