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Deductible expenses - especially training costs

February 25, 2010 | 15,00 EUR | answered by Dipl.BW/SB Ulrich Stiller

Deductible expenses (Attachment N):
In 2008, I completed further training which cost approximately 8,500 EUR and can be deducted as deductible expenses from taxes. My employer also granted me a tax-free subsidy of 3,000 EUR, which however must be partially repaid within two years if I were to terminate my employment.

Question: Do I have to deduct this from the deductible expenses? If so, and I choose not to do so, can the tax office find out and punish me? What would you advise me to do?

Sincerely,

Dipl.BW/SB Ulrich Stiller

Dear client,

Thank you for your inquiry, which I would like to answer based on your information and in the context of your involvement in an initial consultation as follows:

Of course, you must deduct the amount of 3,000 euros paid by your employer from the 8,500 euros, as you are only allowed to deduct the expenses actually incurred by you. Otherwise, the criminal offense of tax evasion could be present, which would have very unpleasant consequences for you. The tax office can easily determine the payment of the subsidy, for example by conducting a payroll tax audit at your employer.

Best regards,

Ulrich Stiller
Tax consultant