training deduction
July 24, 2012 | 30,00 EUR | answered by Dr. Yanqiong Bolik
Hello!
I (unfortunately, 31 years old) have completed a Bachelor's degree in Biology and am currently working as a freelance biologist (not as a business). I will be starting a part-time training to become a animal physiotherapist this year. This training will last 2 years and will begin in October 2012. The course fees of nearly 4000 euros for the entire training are due in October. Can I fully deduct these course fees in the calendar year 2012 or not at all, or only partially? (I am currently working mainly to be able to pay for this training)
Are the trips to the training location and accommodation there also deductible (one weekend per month)?
Thank you very much!
Kind regards
Dear inquirer,
Thank you for your inquiry, which I am happy to answer, taking into account your contribution and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of the information can change the tax result.
Based on your description of the situation, the training to become an animal physiotherapist is a further professional training after your studies in biology. If you can clearly demonstrate specific connections between this further professional training and future income generation through work as an animal physiotherapist, the expenses for this additional education are deductible as business expenses.
I assume that you determine your profit through an income surplus calculation. The course fees are deductible as business expenses in the year they are paid, so in the year 2012. The travel costs to the training location are also considered as further education expenses. If the accommodation costs arise solely due to participation in educational events, then these costs are also deductible as business expenses.
I hope I was able to assist you.
If there is still uncertainty, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 2132 1815
Email: info@zdbz.de
www.steuerberatung.zdbz.de
