(2021) Can I claim travel expenses for vocational training?

During vocational training, travel expenses could previously be deducted - as with off-site work - using the actual costs or the business travel allowance of 30 cents per kilometre travelled. The commuting allowance generally did not apply, as this is only relevant for journeys between home and a "regular workplace" (until 2013). However, since 2014, for full-time educational measures outside of employment, the educational institution is considered the "first place of work". This also applies to vocational training.

This means: Journeys to the educational institution can now only be deducted using the commuting allowance of 30 cents per kilometre (35 cents from the 21st kilometre onwards).

As off-site work can no longer be assumed, meal allowances and accommodation costs are no longer recognised. This applies both in the case of further training for the deduction of income-related expenses and in the case of training for the deduction of special expenses.

You can still claim journeys to an educational institution outside the "first place of work" with the business travel allowance of 30 cents per kilometre travelled and also deduct meal allowances, e.g. when attending vocational school.

When is a full-time educational measure or full-time study applicable?

This is the case if it is vocational training or further training and you are not engaged in any employment alongside it. However, employment of up to 20 hours per week, marginal employment or short-term employment is not detrimental.