Does attending an art exhibition count as training?
Attending cultural events such as concerts, theatre performances, museums, readings, etc., enhances general education and is therefore generally considered part of private life. This applies even if such visits are useful and beneficial for your profession (BFH ruling of 8.2.1971, BStBl. 1971 II p. 368).
Currently, the Baden-Württemberg Finance Court has ruled that for an art teacher, the costs for visiting art exhibitions and private views cannot be deducted as business expenses, even partially. These are cultural events and participation in social life, similar to attending concerts or theatre and cinema performances, which are attended by a broad interested public and therefore not considered for tax purposes. There is no evidence of an almost exclusive professional reason that would justify deviating from this principle. Partial consideration as business expenses is also excluded because it is not possible to divide them into professional and private parts due to a lack of objective criteria (FG Baden-Württemberg of 19.2.2016, 13 K 2981/13).
The case: A senior teacher teaches Fine Arts at a grammar school. She has also been working as a freelance painter for many years. From her work as an artist, the claimant has so far only incurred losses, which were not considered for tax purposes due to a lack of profit-making intent (so-called hobby). In the years in question, the teacher attended various art exhibitions and private views where artists exhibited their works and new developments and techniques in the field of art were presented.
She claimed 50% of the costs for attending the events (art club membership fees, entrance fees, travel expenses and parking fees) as business expenses for income from employment. Both the tax office and the finance court rejected the recognition of the costs as unfounded.
Only in exceptional cases can such expenses for attending cultural events be deductible as business expenses if they are "expressly designed for training purposes" (BFH ruling of 8.2.1971, BStBl. 1971 II p. 368).
