What can I deduct for full-time training or education?
Expenses for education or training can be claimed for tax purposes as special expenses, income-related expenses, or business expenses. The type and aim of the educational measure, as well as your personal situation, are decisive.
1. Special expenses for initial training or first degree
- Initial training without employment or first degree: max. 6.000 Euro annually as special expenses (§ 10 Abs. 1 Nr. 7 EStG)
- No loss carryforward possible
2. Income-related expenses for further training or training with employment
- Unlimited deduction as income-related expenses possible
- Applies to:
- second vocational training
- training in an employment relationship (e.g. traineeship)
- professional development
- Loss carryforward possible
Typical expenses:
- Travel costs
- Additional meal expenses
- Overnight accommodation costs
- Travel expenses
- Study materials, tuition fees
3. Travel expenses or commuting allowance – what applies when?
3.1 Off-site work: travel expenses fully deductible
For part-time training outside the workplace, this is considered off-site work. Deductible are:
- Travel costs (30 cents/km or actual costs)
- Meal allowances
- Overnight accommodation costs
- Travel expenses
3.2 Full-time training: only commuting allowance
Since 2014: For full-time education without employment, the educational institution is the first place of work (§ 9 Abs. 4 EStG).
- Only commuting allowance (30 cents per kilometre)
- No meal allowances
- Applies equally to training and education
3.3 What is a full-time educational measure?
Full-time applies if no employment is undertaken. Permissible are:
- up to 20 hours per week
- Minijob
- short-term help
4. Current BFH ruling: Part-time study is not full-time education
The Federal Fiscal Court has ruled: A part-time study is not a full-time educational measure, as it is designed to be compatible with employment.
Consequence: Travel costs can be deducted according to travel expense principles, not just with the commuting allowance. (BFH ruling of 24.10.2024, VI R 7/22)
