Deducting education and training costs in Germany
Further training, a second degree and retraining as income-related or business expenses, the threshold of a completed first training with its minimum length of 12 months, and why a second degree can create a loss carry-forward. The second module covers the special-expense deduction of up to 6,000 € for a first training, including accommodation away from home, and tax-free training paid by the employer under § 3 No. 19 EStG. Two modules, each with a fully worked case study.
Intermediate2 modules42 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- identify income-related and business expenses by their cause and separate them from private living costs
- apply the threshold of § 9(6) EStG to a vocational training or a degree
- check whether a completed first training within the meaning of the Act exists
- place the special rule for the self-employed under § 4(9) EStG
- sort the typical cost types of a training course and weigh their deduction against the employee lump sum
- calculate the special-expense deduction for one's own vocational training under § 10(1) No. 7 EStG
- determine which outlays belong to this cap and under which rules they are measured
- explain why income-related expenses can create a loss carry-forward and special expenses cannot
- check the tax exemption of employer-paid further training under § 3 No. 19 EStG
- recognise that costs reimbursed tax-free are not deducted a second time
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountFurther training, a second degree, retraining: when the costs are income-related expensesWhat you will be able to do
- identify income-related and business expenses by their cause and separate them from private living costs
- apply the threshold of § 9(6) EStG to a vocational training or a degree
- check whether a completed first training within the meaning of the Act exists
- place the special rule for the self-employed under § 4(9) EStG
- sort the typical cost types of a training course and weigh their deduction against the employee lump sum
- Module 220 minIncluded in the full courseThe first training as a special expense, further training at the employer's expenseWhat you will be able to do
- calculate the special-expense deduction for one's own vocational training under § 10(1) No. 7 EStG
- determine which outlays belong to this cap and under which rules they are measured
- explain why income-related expenses can create a loss carry-forward and special expenses cannot
- check the tax exemption of employer-paid further training under § 3 No. 19 EStG
- recognise that costs reimbursed tax-free are not deducted a second time
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.