Training costs unrelated to the profession practiced.
May 24, 2010 | 20,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
For a few years now, I have been undergoing training as a dog trainer and behavior consultant with the BHV - Professional Association of Dog Trainers and Behavior Consultants. In recent years, I have always claimed and been recognized for advertising costs. Initially, this was rejected twice, but I submitted a ruling from a yoga teacher. In 2009, I had to register a business in order to be admitted to the exam. Now I am unsure where to claim the incurred costs - as business expenses in the business or again as advertising costs. The training was successfully completed in November.
Dear inquirer,
Thank you for your inquiry, which I would like to answer based on the information provided and in the context of your commitment within a first consultation as follows:
Training costs, which are deductible as special expenses up to a maximum amount of 4,000 euros, are considered to be present when it is a FIRST training measure. This means that a training measure is considered to be initial when there has been no other completed training beforehand.
Since I assume that you have completed a vocational training, the costs for training as a dog trainer and behavior consultant constitute a FURTHER vocational training, the costs of which are deductible as advertising expenses or operating expenses. Since you have registered a trade for this activity, you can deduct these costs as operating expenses in your profit determination.
I hope I could be of help to you.
Yours sincerely
Ulrich Stiller
Tax consultant / Diplom-Betriebswirt
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