Ask a tax advisor on the topic of Tax return

Claiming costs for distance learning

January 23, 2011 | 30,00 EUR | answered by StB Olaf Gayko

Hello,

I completed a distance learning course from 2008 to 2010, with 2/3 of the tuition fees being covered by my employer and 1/3 by myself.

For the years 2008 and 2009, I claimed the study costs I paid in my tax return.

In 2010, I had to drop out of the course. As a result, an agreement was made with my employer to repay 50% of the tuition fees they had covered. I have made this repayment.

Question:
Can I also claim this repayment in my tax return for 2010 (in addition to any remaining tuition fees)? How does this generally work in the case of dropping out of a course? Can tax benefits granted in previous years be reclaimed if a course is not successfully completed?

Kind regards

StB Olaf Gayko

Dear inquirer,

You can claim all costs (even those incurred in vain) within the scope of your declaration. A refund for previous years is not possible, as you have borne the costs economically.

I hope this has helped you!

Sincerely,

O. Gayko
Tax advisor