Postgraduate studies: costs of taxes and expenses

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If you do a postgraduate degree in addition to the job, nothing will change for you, just keep paying your income tax as usual. The same applies if you devote yourself entirely to the studies and work alongside.

Postgraduate studies: Costs of taxes and professional expenses Postgraduate studies: Costs of taxes and expenses

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Simone Janson Simone JansonSimone Janson is publisher, German Top20 blogger and Consultant for HR communication.


Important NOTE

This entry contains content and information that may be out of date, eg due to legal or statistical changes. Because it can still be helpful to get an overview of the topic, you can still find it here.

How much do you have to pay?


Depositing Taxation Unfortunately, how much tax you have to pay can not be generally stated - too many factors are involved, too many are the possibilities for each individual to reduce his or her tax burden by paying income-related expenses, special expenses, and so on.

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Therefore, only the most important aspects can be considered.

Tax credit


If you remain under 7.664 Euro per year, you are tax-free in any case; what goes beyond it must be taxed with percentages beginning with 16,5 percent and rising with the income level. You can calculate your tax burden using the tax formulas of § 32a EStG.

As a student it is common for you to B. in the semester holidays quite a lot and then again for months to earn anything. Do not worry, if you pay payroll taxes in that one month, but do not exceed the basic allowance of 7.664 Euros on an annual average, then you can get those taxes back once the year is up. For this purpose, an "application for income tax assessment" must be filed with the responsible tax office of your own domicile.

Lower taxation rate


Anyone who can not wait for the annual tax assessment because the money is needed immediately can turn to the tax office to lower the tax rate. This is possible by entering a free or up-front payment amount on the control cards. The application is to be submitted to the competent tax office of the respective place of residence.

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As with social insurance, there is also the concept of "small employment" (mini-jobs) with regard to taxation, but the employer has much more room for maneuver here. In principle, all employment relationships can be managed on a tax card. As of April 2003, the income limit on lower mini-jobs has been increased from 325 to 400 Euro. There are no taxes on employees in this earnings area.

What can you do?


Advertising costs are the expenses you incur to earn, secure and maintain your wage. These include contributions to professional associations, travel expenses, application costs, childcare during working hours, etc.

Anyone who can prove that he has spent more than 920 Euro for this purpose should do so (tax-exempt). If this value is not reached, the collection of receipts and receipts is superfluous, because the financial authority automatically automatically charges 920 Euro.

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The expenses for social security (eg health insurance), tax advice (corresponding literature, programs) or donations are under the heading Special expenses. Finally, the extraordinary burdens should be mentioned. For example, Such as spending a lot of money on health care or disability, should state accordingly.

Costs of the study


All costs incurred by the studies (enrollment fees, books ...) are so-called special expenses and as such tax deductible. Proven training costs are only taken into account up to 920 Euro per year. Attention: In the allocation of expenditure for the study to the point special editions there has been a fundamental change in the highest court case law. After that, these costs can also be considered as income-related expenses if they arise in connection with the profession (advantage: not limited to 920 Euro).

Training costs can also be claimed as advertising costs: in addition to the already disputed costs incurred in the generation of income (advertising or operating costs) and which are lump-sumed in case of dependent employment with 920 Euro / year, "training costs" are also recognized.

Who is responsible for his expatriation or Further education, also a study, has been able to deduct these costs from his income tax (20.7.2006 judgment, Az. VI R 26 / 05). As a rule, the tax office is responsible for advertising costs, if these arise for the consolidation and extension of the knowledge of the already practiced profession. If a basic or advanced training is a prerequisite to be able to carry out a profession at all by the skills acquired (as a rule, this applies to every undergraduate degree), these costs are considered as special expenses.

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Advertising costs or special expenses?


You should think twice about quoting these as income-related expenses from non-independent work or applying for deduction as special expenses. Because: Special expenses can be deducted per year only up to a maximum amount of 920 Euro, with external accommodation it is maximum 1.227 Euro. However, advertising costs can be deducted indefinitely beyond the lump sum. Since this amount by teaching materials, tuition, travel costs, etc. is reached quickly, you should try as possible to make the expenses as advertising costs credible.

The Federal Finance Court has also decided on the 25.7.2001 (Case VI R 77 / 00) that travel costs from the home to the training location and home trips from the place of training to the place of residence of the parents represent deductible additional expenses. In an "incidental" statement, tuition fees were also declared deductible. It is still unclear at the moment whether tuition fees can still be deducted as early income-related costs even years after graduation, when one is already at work. The tax authorities would probably reject that, but it would still be legal.

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  1. Levitan

    You can not say it often enough, training, continuous development, is the A & O. Therefore, super important article.

  2. Friederike Wolfger

    we are in the dark about the following situation: Does a medicine study after a completed training to the physiotherapist / MFA / nurse as an advanced training? How is this situation seen for tax purposes?
    Thank you for your cooperation

    • Simone Janson

      unfortunately, we can not give tax or legal advice in the individual case due to the legal situation, otherwise warnings may arise.
      Therefore, please consult a tax consultant.
      Good luck

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