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.

In addition to seminar costs, course fees and examination fees, travel expenses, meal allowances, accommodation costs if applicable, expenses for literature, learning software, etc. are also tax-deductible as business expenses.

Tip: The new home office allowance of 6 Euro per day (max. 1.260 Euro) is also available to those who are studying, training or furthering their education if they study at home and do not visit the educational institution or training location on that day.