Module 122 min2675 wordsFree — no account
Further training, a second degree, retraining: when the costs are income-related expenses
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 187 words · 2 min
Practical case
The industrial clerk's part-time degree
An industrial clerk completed her three-year training with the chamber examination and has worked as an employee since. In 2026 she pays 3,600 euros in tuition fees for a part-time bachelor's degree, buys specialist books for 240 euros and a calculator for 60 euros. She has no other income-related expenses and her employer reimburses nothing. How high are her income-related expenses, and by how much do they exceed the lump sum?
Hint: First check the threshold of § 9(6), then whether the work equipment is immediately deductible. Finally compare with the employee lump sum.
Show the solution
The commercial training is organised, lasted longer than twelve months and ended with a final examination; a first training has therefore been completed, and the degree lies beyond the threshold. Tuition fees, books and calculator are occupationally caused. Books and calculator are each far below 800 euros per asset and fully deductible in the year of purchase. The income-related expenses are 3,600 plus 240 plus 60 euros. The part exceeding the lump sum of 1,230 euros takes effect.
Answer: 3,900 euros of income-related expenses, 2,670 euros above the lump sum
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