Frequently asked questions
Frequently asked questions
Why does the legislator intend to legally define the term 'initial training' from 2015 onwards?
Until now, the term 'initial training' has not been clearly defined for tax purposes, which led to numerous disputes with the tax office. With a statutory definition effective from 2015, the legislator aims to provide legal certainty and clearly determine when initial training applies and when it qualifies as secondary training. This distinction is decisive for the tax deductibility of training costs.
What is the tax significance of distinguishing between initial and secondary vocational training?
Expenses for an initial vocational training (Erstausbildung) are only deductible as special expenses (Sonderausgaben) up to EUR 6,000 per year and only have a tax effect in the year in which income is earned. Costs for a secondary vocational training (Zweitausbildung), by contrast, qualify as income-related expenses (Werbungskosten) or business expenses (Betriebsausgaben) and are fully deductible. They can also be carried forward as a loss to later years in which income is earned for the first time.
What minimum requirements must initial vocational training meet from 2015 onwards?
Under the planned rules, initial vocational training must be a structured program with a minimum duration of 18 months full-time and must conclude with a final examination. Short courses or crash programs no longer meet these requirements and do not qualify as recognized initial vocational training. With this change, the legislator aims to curb tax planning models that use brief preliminary training solely for tax optimization.
What are the consequences of the new rules for students and trainees?
Students who begin university studies directly after high school are still considered to be in initial education, which means only limited deduction as special expenses (Sonderausgaben). However, anyone who first completes a genuine vocational training and subsequently studies can claim the study costs as income-related expenses (Werbungskosten). As of 2015, short training programs of less than 18 months no longer qualify for this tax benefit.