Tax deductibility

You have no vocational training and have not yet completed your studies? In this case, your studies are your so-called initial training. That means: 

• You can declare tuition fees as special expenses in your tax return. 
• The declaration of special expenses is limited to a maximum of 6,000 EUR per year. 
• The declared amount is deducted from your taxable income, reduces your tax burden, and you may receive a tax refund* 

*In the case of advance payments, the tuition fees can only be claimed in the year in which they were due and paid, regardless of the billing period! Please also note that you can only get a tax refund if you are subject to income tax. Your gross income must therefore be above the tax-free amount of EUR 9,168 (as of 2019). 
The information above only refers to the tax law applicable in Germany. Please understand that we cannot give you any further information of a legal nature beyond the details given above. Should you have any further questions, please contact a tax advisor or lawyer. Also note that the legal basis is naturally subject to change and information may therefore become outdated. Moreover, the above-mentioned information is kept general, which may result in different assessments after examination in individual cases. 

You have already finished vocational training or have a bachelor's degree under your belt and are now doing your master's degree or another bachelor's degree? 

In these cases, your studies are your so-called secondary education. This means: Depending on your gross income, you have several options to claim your tuition fees against tax. 

• Your gross income is below the tax-free amount of EUR 9,168 (as of 2019): A direct tax refund is not possible, but: it is still worth filing a tax return and declaring your tuition fees: 
  The full amount of your tuition fees will be recorded by the tax office as a so-called loss carry-forward. As soon as your gross income exceeds the tax allowance again, the loss carried forward will be deducted from your taxable income, and you will receive a respective tax refund. 
• Your gross income is above the tax-free amount of EUR 9,168 (as of 2019): You can deduct the full amount of your tuition fees paid in the respective year as income-related expenses - The income-related expenses reduce your taxable income and a respective tax refund is made.