Further education, additional meal expenses
September 16, 2010 | 20,00 EUR | answered by StB Olaf Gayko
Hello, in my income tax return for 2009, I claimed expenses for further education as advertising costs. The lectures and classes were scheduled in a way that I had to drive directly from my workplace to the training facility after work.
Since I was absent from my apartment for over 14 hours on these days, I claimed additional meal expenses for these days.
The tax office did not consider the additional meal expenses, stating that an absence from the regular workplace of more than 8 or 14 hours is not given.
Is this correct, or does an objection have a chance of success?
Thank you in advance!
Dear inquirer,
first of all, thank you for your inquiry, which I would be happy to answer based on the information provided and considering your commitment in the context of an initial consultation.
The response is based on the description of the situation. Missing or incorrect information regarding the actual circumstances can affect the legal outcome.
Unfortunately, in this case, the tax office is right.
The trips to further education represent so-called business trips, which means that the incurred travel costs of 30 cents/km and theoretically also subsistence expenses can be claimed.
However, the start of the business trip for you is when you start the journey after the end of work, so you may not actually reach the minimum duration of 8 hours of absence. (The time you spent at your workplace before that does not count towards the duration of the business trip).
Therefore, I cannot advise you to lodge an objection in this matter.
Sincerely,
O. Gayko
Tax advisor
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