(2022) When are language courses tax-deductible?

Expenses for a language course are tax-deductible as business expenses if you specifically need the language skills for your job or if you are planning a career change and the new job requires knowledge of a foreign language.

A professional reason exists if you work in a field with international contacts, frequently go on business trips abroad, use the foreign language as a working language, etc.

If the language course takes place abroad, you can also deduct the costs for tax purposes if there is sufficient professional reason. This applies not only to intensive courses but also to courses that provide only basic or general knowledge of a foreign language. Learning the general conversational language can also be professionally motivated if it is sufficient for your job.

In addition to seminar costs, course fees and examination fees, travel expenses, meal allowances, accommodation costs if applicable, expenses for literature, learning software, etc. are also tax-deductible as business expenses.

Tip: The new home office allowance of 5 Euro per day (max. 600 Euro) in 2020 and 2021 is also available to those who are studying, training or furthering their education and are currently learning more at their home PC than in lectures or classroom-based courses.