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How to claim tax relief on your studies
Did you know? You can easily claim your tuition fees back on your tax return. This means you can get up to 42% of your tuition fees back.
Save money quickly and easily - we explain how:
Expenses are incurred everywhere - also in the area of education and further training. That's why you can deduct the tuition fees for your studies from your taxes. This way, you can get back up to 42% of your tuition fees. How much you can save depends on your individual situation. Under certain circumstances, the tuition fees for your first or second degree can be used to reduce your income tax burden. But also the financial burdens associated with your studies, such as travel costs, teaching materials and suchlike. And this is how it works:
Who can claim the study costs against tax?
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 Also note that the legal basis is naturally subject to change and information may therefore become outdated.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.
You can deduct these costs for your IU studies from your taxes.
Depending on whether you are completing your first or second degree, you can basically claim all costs associated with your IU studies for tax purposes - either in the form of specific invoices or as a lump sum. We have compiled the most important points for you to consider in your next tax return.
Tuition fees and semester contributions
Examination and seminar fees
Travel costs for attending classroom events (train tickets, petrol, etc. at a flat rate of 0.30 euros per kilometre)
Accommodation and hotel costs for examinations or seminars at another location
Meal allowances
Specialist literature, specialist books
Working and teaching aids such as computers, printers or software
Office and writing materials
Interest as part of the repayment of a student loan
Home office
Costs for double housekeeping, relocation or transport
Telephone and internet charges
Membership fees for student associations
Lawyer's fees and court costs
Application costs for internships
Professional expenses, special expenses and business expenses - which is it?
If you want to claim the study costs, expenses and fees for your IU studies on your tax return, your professional career plays an important role. This is because the tax office generally differentiates between a first degree for obtaining a professional qualification and a second degree or a second course of study. Depending on this, you must claim the total study costs either as income-related expenses, special expenses or business expenses. If you are not sure how to fill out the documents, it is best to get advice from the experts at the Lohnsteuerhilfe (LoHi) or a tax consultancy.
Unfortunately not deductible: Studying for fun and an IU degree financed by your employer
If you want to claim the expenses for your IU studies against tax, the tax office will take a very close look. Accordingly, there are of course a few exceptions in which you unfortunately cannot take the study costs into account to reduce your tax burden.
Hobby studies: Your IU studies must demonstrably contribute to your professional development or to the further education of already existing professional knowledge. If you are only studying out of personal interest or as a hobby, you can unfortunately not claim the tuition fees as a tax deduction.
Employer-funded IU studies: If your partner company pays the full amount of the tuition fees, e.g. as part of a dual study programme, you can unfortunately no longer submit these costs for your own tax return. You can only claim the expenses not reimbursed by your employer.
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