How can I declare my expenses for further education in my income tax return?
November 17, 2023 | 40,00 EUR | answered by Andreas Stricker
Dear tax advisor,
my name is Wolfgang Richter and I work as a freelance graphic designer. In my industry, it is important to always stay up to date and continuously develop my skills. For this reason, I regularly attend further training courses and seminars to expand my knowledge and improve my qualifications.
Now I am faced with the question of how to report the expenses for these further training courses in my income tax return. So far, I have always classified the costs for the courses, workshops, and trainings as operating expenses, but I am unsure if this is correct and if I may have overlooked something.
I am worried that I may have made mistakes and may therefore expect tax payments or other consequences. Therefore, I want to ensure that I correctly report the expenses for further training in my income tax return and do not encounter any problems with the tax office.
Can you please explain to me how I should correctly report the expenses for further training in my income tax return? Are there specific forms or proofs that I need to submit? And which costs can I actually claim for tax purposes?
Thank you in advance for your help.
Sincerely,
Wolfgang Richter
Dear Mr. Richter,
Thank you for your inquiry regarding the tax treatment of training costs in your income tax return. As a freelance graphic designer, it is indeed important to regularly further your education in order to stay up to date and improve your skills. The good news is that expenses for training can generally be claimed as business expenses.
To correctly report training expenses in your income tax return, you should first ensure that the costs are indeed work-related. This means that the training is related to your work as a graphic designer and serves to improve your professional qualifications. Costs for private education or hobbies are not tax deductible.
Usually, you will need to report training costs as business expenses in the "Anlage EÜR" (Income-Expenditure-Statement) of your income tax return. There, you can list all expenses related to your self-employment. It is important to keep all receipts and invoices carefully as the tax office may want to see them in case of an audit.
Deductible costs typically include course fees, travel expenses, accommodation costs, meal allowances, and costs for educational materials. You can also claim costs for professional literature, trade journals, or software used during your training. It is important that the costs are traceable and directly related to your professional work.
There are no specific forms for reporting training costs in the income tax return. You can simply enter the expenses in the "Anlage EÜR" and attach the relevant receipts. If you are unsure whether certain costs are deductible, I recommend seeking advice from a tax advisor.
I hope this information has been helpful to you. If you have any further questions, please feel free to contact me.
Best regards,
Andreas Stricker
