Training costs for a self-employed individual
February 25, 2011 | 30,00 EUR | answered by Oliver Burchardt
Dear Sir or Madam,
I have been married since 01/2008 and have lived with my wife in the family apartment in Halle/Saale. My wife had a second apartment in Frankfurt, as she also worked there. In Halle, I ran a business and my wife was also registered there as her primary residence. In 2009, she was pregnant and therefore stayed in Halle during maternity leave and afterwards due to receiving parental leave benefits. In 10/2009, I started a master's degree in Siegen. Since my wife returned to work after receiving parental leave benefits, she also kept the apartment in Frankfurt and has been living there as her primary residence since 02/2010. Every day, I traveled from her apartment in Frankfurt to Siegen by train (using a semester ticket) to attend lectures, and then back to Frankfurt. On Fridays, I travel from Siegen to Halle, where I operate my business.
My questions:
1- Can I claim the journeys to and from Frankfurt to Siegen as a lump sum with the commuter allowance, even though I have a semester ticket? Or should I claim the journeys as business trips?
2- Can I deduct the rental costs of my wife's apartment in Frankfurt from my taxes, since I always used it to travel to university? Does it matter if she paid the rent?
3- Can I claim the journeys from Siegen to Halle with the commuter allowance if I traveled there using a car-sharing service?
Thank you for your response.
Kind regards,
M.M.
Dear inquirer,
Thank you for your inquiry, which I would be happy to answer as part of an initial consultation.
Please note that the tax assessment is based on the information provided. Changing, adding, or omitting information can alter the tax assessment.
You can deduct all expenses incurred for your further education as business expenses.
When it comes to travel expenses, it is important to differentiate where the main location of your activity is during your studies. In your case, based on the information provided, I cannot definitively assess this. If the main location of your overall activity remains in Halle, where you operate your business, you can claim the actual travel expenses including meal allowances. However, considering the time distribution, I doubt that the tax office would easily see the location of your activity in Halle. In this case, you can claim the commuter lump sum for the trip from Frankfurt to Siegen.
You cannot deduct your wife's rental costs. However, the question arises whether a double household management exists, so that your wife can claim her apartment in Frankfurt or you can claim your apartment in Halle as operating expenses. It must be considered where the center of your life interests lies. This is very complex in your case, as a total of three different activities are pursued in three locations. The circumstances of your individual case would need to be carefully examined.
This question is also relevant when assessing how the costs of trips back to Halle should be treated. If your residence is in Frankfurt, the travel costs are considered business expenses that you can claim with the commuter lump sum. However, if your residence is in Halle, these costs are covered by the travel expenses to your place of study.
I apologize for not being able to provide a definitive answer to your questions. Your case must be examined based on the circumstances of the individual case, as there is also room for tax planning beyond the mere question of deductibility of travel expenses. Such forums are not well suited for such questions.
You should seek detailed tax advice from a colleague in your area. I am also available for such advice, deducting the fee paid here.
Sincerely,
Oliver Burchardt
Tax consultant
