(2023) Are tuition fees for a private university of applied sciences tax-deductible?

If your child, for whom you receive child benefit or a child allowance, attends a fee-paying private school, you can partially deduct the school fees as special expenses: 30 percent, up to a maximum of 5,000 Euro, are deductible. Eligible schools and institutions are those leading to a recognised general or vocational school, year group, or professional qualification (§ 10 para. 1 no. 9 EStG). The question is whether state-recognised private universities and colleges are also eligible.

Currently, the Münster Finance Court has ruled that tuition fees for a private university of applied sciences are not recognised as school fees for tax purposes, as private universities whose state recognition is based solely on the provisions of the respective state higher education law are not considered "schools" within the meaning of § 10 para. 1 no. 9 EStG.

The case: The claimant's daughter has been studying as part of a bachelor's degree programme since October 2013 after completing her A-levels. In the income tax return for the year in dispute, the claimant claimed fees of 3,555 Euro paid by him for the winter semester 2013/2014 as special expenses under § 10 para. 1 no. 9 EStG. The tax office rejected the deduction of special expenses in the income tax assessment.

According to the judges, courses at a university of applied sciences do not lead to a "general education" school, year group, or professional qualification. Nor is a "vocational" qualification awarded, as a "Bachelor of Science" is conferred upon successful completion of the course. This is not a job title but an academic degree (FG Münster of 14.8.2015, 4 K 1563/15 E).