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Deducting education and training costs in Germany
Further training, a second degree, retraining: when the costs are income-related expenses

Module 122 min2675 wordsFree — no account

Further training, a second degree, retraining: when the costs are income-related expenses

The lesson54
Worked case1
Quiz1
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In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 388 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

An employee attends a specialist seminar in the occupation she practises. Which question governs the deduction?

whether she has previously completed a first trainingwhether the seminar is occupationally causedwhether the seminar lasts at least twelve months

Question 2 of 6

Question 2 of 6

Under which condition are the costs of a first degree income-related expenses?

if the degree aims at a specific occupationif it takes place within an employment relationshipif the student has a mini-job alongside

Question 3 of 6

Question 3 of 6

Which training meets the features of a completed first training?

a three-month induction course with a certificatean organised two-year full-time training with a passed final examinationan apprenticeship abandoned after eighteen months

Question 4 of 6

Question 4 of 6

What applies to someone who passes the final examination of a regulated trade without having gone through the training?

they have no first training, because the training period is missingthey have completed a first trainingthey have a first training only if they are employed

Question 5 of 6

Question 5 of 6

Which of the two conditions of § 9(6) is missing from § 4(9) for business expenses?

the completed first trainingthe training within an employment relationshipnone, both provisions are identical

Question 6 of 6

Question 6 of 6

A second-degree student studies full time without being employed. How are trips to the university claimed?

at the rates for occupational business tripswith the commuting allowance, because the university counts as the first place of worknot at all, because students cannot deduct travel costs

Back to the programme Module 2 — nextThe first training as a special expense, further training at the employer's expense

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.

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