Deductibility of training costs (first degree after completing a vocational training)
March 12, 2010 | 15,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
Good day dear Sir or Madam,
My girlfriend and I both completed training as bank clerks before she studied to become a teacher and I studied business administration. We both finished our studies in early 2006 and have not yet looked into the tax deductibility of our training costs.
My question is whether it is still possible today (tax assessment period 2009) to retrospectively deduct the immense costs that arose during our four-year training (own household, tuition fees, teaching materials, etc.) in the 2009 tax return.
I would be grateful for an occasional response.
Yours sincerely,
Johannes Bergs
Dear inquirer,
Thank you for your request, which I would like to answer based on the information provided and in the context of your commitment in the framework of an initial consultation as follows:
According to the Federal Fiscal Court ruling of 18.06.2009 (VI R 14/07), the costs of a first degree can be claimed as anticipated business expenses or operating expenses, as there is already a completed vocational training.
Anticipated business expenses or operating expenses can be offset against future, positive income e.g. from non-self. employment. By submitting the income tax returns for 2003, 2004, and 2006, you can have these losses determined by the tax office within the 4-year statute of limitations and the 3 years of limitation period, with the year 2003 needing to be submitted to the tax office by 31.12.2010.
I hope I could be of assistance.
Best regards,
Ulrich Stiller
Tax consultant/Diploma in Business Administration
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