How can I deduct training costs as special expenses?

Expenses for initial vocational training can be deducted as special expenses up to a maximum amount of 6,000 Euro. This means these costs reduce your taxable income and therefore your tax burden. You may receive a refund of the tax you paid in advance during the year, or a possible additional payment may be reduced.

However, if your training takes place as part of a training employment relationship, such as an apprenticeship or traineeship, a different rule applies: In this case, you can deduct the costs in full as income-related expenses because the income from the training relationship is taxable. The costs are also deductible as income-related expenses if the training is your second vocational training, i.e. you have already completed initial vocational training.

Whether an educational measure is considered further training or initial training makes a significant difference for tax purposes. For further training, expenses are deductible as income-related expenses without limit. For initial training, you can only deduct the costs to a limited extent as special expenses. If training or studies are merely for general education or a hobby, the costs are not deductible at all.

For jointly assessed spouses, it does not matter which of the two paid the costs for one spouse's training. If both spouses are in training, each can claim their expenses up to the maximum amount of 6,000 Euro. However, each partner must list their costs separately. A couple can therefore deduct a maximum of 12,000 Euro of training costs as special expenses. However, one spouse cannot transfer part of their maximum amount to the other if they do not fully use it.