No matter if a company or private individual, almost everyone in Germany pays tax. The amount of income tax to be paid depends on the amount of income earned.

The costs for courses, further education and training can be completely deducted from tax. Conditions:

  • The professional connection (e.g. when acquiring job-specific language skills or subject-specific professional content)
  • Further training in a profession already learned
  • Retraining in preparation for a change in profession
  • Second and subsequent courses of study, provided that they have “a sufficiently concrete, objectively identifiable connection with the professional activity […] envisaged”.

Taxpayers who earn no (or only a small) income during such training or course of study may even claim their training/education costs as “income-related expenses incurred in advance”.

The deductible income-related expenses also include:

  • Travel expenses
  • Overnight accommodation and food costs (e.g. for weekend seminars or field trips) and
  • Specialist literature and learning aids