If you undertake further training for professional reasons, you can deduct the training costs incurred in your tax return. We explain below how to do this and what you need to bear in mind.
- What is professional training?
- Which training costs can be deducted?
- Has your employer taken over costs?
- Proof of costs through receipts
- How do I enter a professional training in the Taxfix app?
What is professional training?
Further education and training costs must be distinguished from the costs of initial education and training. A first degree or a purely school-based education do not count as continuing education.
The costs of vocational training can be claimed as income-related expenses for tax purposes. This includes, for example:
- Courses in the profession you have already learned
- Retraining for a change of profession
- Further studies (e.g. Master's degree)
- A dual course of study or dual training
Which training costs can be deducted?
You can deduct all expenses related to further education as income-related expenses on your tax return. These include:
- Participation fees for courses, seminars
- Examination fees
- Working materials (e.g. specialist literature or stationery)
- Travel expenses
- Catering costs
- Accommodation costs
Has your employer taken over costs?
Some employers send their employees to training courses. They often pay a tax-free employer's allowance or cover the costs entirely.
In your tax return, you can only declare the costs that you have paid yourself. If your employer has paid part of the costs, you must deduct this subsidy from the total costs of the training.
Proof of costs through receipts
Receipts for the costs incurred do not have to be sent with the tax return. Only if the tax office has queries and requests the receipts should you submit them.
In case of doubt, have your employer issue a three-liner stating that your further education was necessary for your profession. This way you are on the safe side if the tax office has questions about your training costs.
How do I enter a professional training in the Taxfix app?
In the category "Work" you can indicate that you have "attended a training".
You can then enter the costs for the professional training in the category "Education". Our app asks for all relevant items - just follow the flow of questions.