Which expenses for vocational training can I deduct?

Individuals undergoing vocational training can claim the following expenses as special expenses in their tax return:

• Costs for study and work materials, such as textbooks, stationery, office supplies, copies, calculators, desks, bookshelves, etc.
• Participation fees, such as course, training, study, school, admission, and examination fees
• Costs for study trips, excursions, or class trips
• Travel expenses to the training location with the distance allowance of 30 cents per kilometre or 38 cents from the 21st kilometre
• Travel to private study groups with the business travel allowance of 30 cents per kilometre
• Costs for accommodation and meals away from home if you have your own flat at the training location.
• Interest on the repayment of a student loan, in the year of payment
• Home office allowance (in a few exceptional cases, possibly the costs for a home office)
• Costs for telephone and internet if used for vocational training.

(1) If you use a computer for training, you can deduct the proportional annual depreciation. This amounts to 1/36 of the purchase costs per month. Purchase costs up to 800 Euro net can be deducted immediately.

(2) According to the Federal Ministry of Finance, the standard service life for hardware and software is generally one year (BMF letter dated 26.2.2021). This means that the purchase costs can be fully deducted as business expenses in the year of purchase. This should also apply to special expenses.

Consideration of tax-free income: If you receive tax-free income to support vocational training (e.g. BAföG), your deductible expenses will be reduced by these payments. However, this only applies to grants that do not have to be repaid. Grants for living expenses are excluded. Repayable loans do not have to be deducted from training costs.

Special feature for students in second degree programmes: Students in second degree programmes can deduct accommodation costs and additional meal expenses for a semester abroad, practical semester, or internship as deductible business expenses if these are mandatory according to the study regulations. According to a ruling by the Federal Fiscal Court (BFH, ruling of 14.5.2020, VI R 3/18), students do not establish a new first place of work at the other university.

Tip: Always try to pay training costs yourself, not your parents.