Which training costs can I deduct?

You can deduct all costs incurred in connection with your training as training expenses. This includes in particular participation fees and learning materials.

You can deduct the following as participation fees:

• School fees,
• Fees,
• Course,
• Course, seminar fees,
• Admission and examination fees.

You can deduct these fees in full. If you purchase items for the training, you can deduct them as work-related items. This includes, for example:

• Specialist literature (trade magazine, trade magazines, trade journal, trade journals),
• Stationery,
• Briefcase,
• Computer,
• Desk,
• Desk lamp,
• Bookshelf,
• Dictation machine,
• Work clothing (lab coat).

Please note that you may only use these learning materials within the scope of the training; private use is not permitted.

You can also deduct your travel expenses. You can apply the travel allowance (0.30 Euro per kilometre driven) or the actual car costs.

You can also declare meal allowances and overnight accommodation costs in your tax return.

In addition, you can declare so-called incidental travel expenses in your tax return. These include, for example:

• Parking fees,
• Costs for luggage storage,
• Costs of a car accident on a journey related to the training,
• but also the material costs for a masterpiece or journeyman's piece in the craft sector or
• Interest on loans for financing the training.

In our opinion, the home office allowance / daily allowance of 6 Euro per day (max. 1.260 Euro) is also available to those who are studying, training or furthering their education and learn more at home on their PC than in lectures or classroom instruction.