Tuition fees or training costs?
June 12, 2013 | 25,00 EUR | answered by Oliver Burchardt
Good day,
Good day,
after completing her Abitur, my daughter took a language course at a school "Kings Colleges" in London from 18.09.2011 to 17.06.2012 (21 hrs/week). At the end, she received a Certificate "International Diploma Intensive Year" and "Diploma of English at Kings London". My question is whether I can deduct the costs for this language course, which include:
Diploma of English
Enrollment fee:
Dormitory without meals:
Airport transfer as tuition fees according to § 10 para. 1 no. 9 Income Tax Act as special expenses (I have an objection to child benefit and I live in Schleswig-Holstein) or as extraordinary expenses according to §33a para. 2 Income Tax Act? Or is there another way?
Thank you very much.
Dear inquirer,
Thank you for your inquiry, which I am happy to answer as part of an initial consultation.
Considering it as school fees is not possible, as the school must lead to a educational qualification recognized by the Conference of Ministers of Education, which is comparable to German school qualifications. However, this is not a school qualification, but rather a language further education.
Unfortunately, there is also no exceptional burden, as such a burden must necessarily arise. Necessarily means that there was no other choice but for your daughter to have to complete the language course in London. In this case, the tax office will show no leeway.
At most, your daughter can try to claim the costs as anticipated work-related expenses. The fact that the payment is made by you would then be attributed to a so-called abbreviated payment route, in which you gift the money to your daughter and your daughter has asked you to then transfer the money directly to the school. However, I also see problems here, as a language further education does not prepare for a specific profession and tax offices generally classify language courses as part of general living expenses and deny deductibility.
I am sorry that I cannot provide you with a more favorable response.
Best regards,
Oliver Burchardt
Tax advisor
