Tuition fees at a private university of applied sciences
August 1, 2010 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
My daughter is studying at a private university and I pay 420 euros per month. Are these costs deductible for me in any way? If not, is the following "cross-solution" possible: I pay for my godchild (not related/married) the private university fees and their parents, who are the godparents of our child, pay for our child. Is this deductible on both sides?
If not, is there another possibility (e.g. my child collects their study costs and deducts them later)?
Best regards
Dear advice seeker,
the Federal Fiscal Court (BFH) ruled negatively for the taxpayer in its judgment of December 17, 2009 (case no.: VI R 63/08).
Tuition fees for attending a (private) university are not deductible as extraordinary expenses according to § 33a para. 2 EstG or § 33 EStG. According to the BFH, there are also no constitutional objections to the deduction prohibition.
Such costs for children in education are covered by the allowance for care and education to cover general educational needs. A couple of parents receive a uniform allowance of €2,160 regardless of the actual expenses incurred.
In addition to the mentioned allowances for adult children, you can only claim additional expenses for accommodation up to €924 annually if the child is accommodated away from home. However, the child's own income and benefits reduce this allowance.
The alternative arrangement you mentioned is of no tax significance.
I hope my explanations have been helpful to you.
Best regards,
Ulrich Stiller
Tax consultant/Dipl. Business Economist
