Which expenses for vocational training can I deduct?

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

• Costs for learning 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
• Trips 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) However: According to the Federal Ministry of Finance, the standard service life for hardware and software is generally one year (BMF letter dated 26.02.2021). This means that the purchase costs in full can be deducted as business expenses or operating costs in the year of purchase. This should also apply in the area of 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. Loans that have to be repaid do not need 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 pre-employment expenses if these are mandatory in the study regulations. According to a ruling by the Federal Fiscal Court (BFH, ruling of 14.05.2020, 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.