When are language courses tax-deductible?

Expenses for a language course are tax-deductible as business expenses if you need the language skills specifically 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 foreign 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 only provide basic or general knowledge of a foreign language. Learning the general colloquial language can also be professionally motivated if it is sufficient for your work.