Tax recognition of a third degree taken abroad
March 2, 2020 | 50,00 EUR | answered by Steuerberater Knut Christiansen
I obtained my Bachelor of Physiotherapy with my first degree (31.08.2009 - 04.01.2013, Saxion University of Applied Sciences Enschede / Netherlands) and subsequently completed my Master of Public Health (01.04.2014 - 22.07.2016, Leuphana University Lüneburg) in order to be able to work scientifically in the health sector.
Unfortunately, the expected professional opportunities did not materialize afterwards, as potential employers place a high value on scientific work experience, which the Master of Public Health does not fulfill.
Therefore, I started the internationally recognized Health Sciences Research Master program at Maastricht University / Netherlands on 01.09.2019 (full-time), which will be completed by 07/2021.
Since starting my studies, I have been living in Maastricht and have only had minimal income on a €450 basis (previously in 2019 my income was gross €800 - €900 monthly).
Is it possible to deduct my expenses (tuition fees, rent, etc.) for this third degree program from my taxes, even though I am registered in Maastricht and have had minimal income since 2020?
Good day,
In principle, the study programs you mentioned appear to be second education, with the third study program building on the previous ones. Therefore, in my opinion, deductible advertising costs are fundamentally present. (Anticipated) advertising costs can only be claimed if you are subject to unlimited taxation. Unlimited taxation requires that you have your residence or habitual abode in Germany. Therefore, in my opinion, only the deduction for costs in 2019 would be possible if you lived in Germany in 2019. The costs that arise in 2020, if you live exclusively abroad, would not be deductible. Since your income was low in 2019, you will probably not have to pay taxes. Therefore, it should be checked whether it makes sense for you to claim these costs or if you can "save the effort".
I hope this answers your question, otherwise feel free to ask further questions at no cost.
I would like to point out that this forum cannot replace a detailed and personal tax consultation, but is primarily intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your request could be different.
Best regards,
Knut Christiansen
Tax consultant
