Module 122 min2675 wordsFree — no account
Further training, a second degree, retraining: when the costs are income-related expenses
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 9 Werbungskosten — subsection 1 sentences 1 to 3 Nos. 6 and 7, subsection 4 sentence 8, subsection 6 — verified on September 23, 2026
- EStG § 4 Gewinnbegriff im Allgemeinen — subsections 4 and 9 — verified on September 23, 2026
- EStG § 12 Nicht abzugsfähige Ausgaben — No. 1 — verified on September 23, 2026
- EStG § 9a Pauschbeträge für Werbungskosten — sentence 1 No. 1 letter a — verified on September 23, 2026
- EStG § 6 Bewertung — subsection 2 sentence 1 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Immediate deduction of work equipment up to a cost per asset of — 800 €
gesetze-im-internet.de · 2026 rules - Commuting allowance per full kilometre, also for the institution of a full-time degree — 0.38 €
gesetze-im-internet.de · 2026 rules - Employee lump sum that all income-related expenses together must exceed — 1,230 €
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
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.