Constitutional court judges decide: the cost for training and study are no advertising costs

students and other young people can not make the expenses for your initial training at the tax office costs as the advertising claims. So that would have been i

Constitutional court judges decide: the cost for training and study are no advertising costs

students and other young people can not make the expenses for your initial training at the tax office costs as the advertising claims. So that would have been in the first years of save on taxes. But the Federal constitutional court decided that the so-called prohibition of the Deduction is in breach of the basic law. There is for the scheme objectively obvious reasons, the on Friday in Karlsruhe published decision. (Az. 2 BvL 22/14, etc.)

Since 2004, can be specified costs, such as tuition fees or the rent rent in the tax return as special editions. Other than advertising costs, this can be not with the level of income in later years charge. For students, it is a disadvantage - most earn nothing. For special editions, there is also a maximum limit. It is currently located at 6000 euros in the year. PDF your tax return in 30 minutes

Using the PDF-guide the annoying tax return succeed in you in just 30 minutes. Plus: tips and Tricks for the tax savings, as well as a great accountant Test.

PDF guide

judge: First, training is not primarily concerned with the professional life

the audit of the Federal Finance court, held the practice to be unconstitutional had come across. Because expenditures for a second degree or continuing education may be recognized as advertising costs. This will lead to injustices. The first training serves to take up a profession and to earn money, can do so tax-payers.

The judges believe, however, that the first training was something Else. They teach not only professional knowledge, but milling in a broader sense. Graduates could take in, as a rule, in all sorts of professions. At the same time it is in some Professions only the fact that you have studied - what was the matter. Are you dissatisfied with your salary? (Display)

Now, it's free compare: As much other people earn in your Position

this is not about the paycheck

No mercy - not even for pilots

In the six proceedings before the Finanzhof it went only to students. In one case, a professional pilot had complained, had paid for his education, approximately 70,000 Euro. The constitutional court judges acknowledge that the connection to the profession is "very specific". However, this can be a very special constellation, which is not a lot of concern. The legislature may, therefore, be neglected.

see also: child benefit, tax, cost of care: Ten important sentences much save taxes

years of contributions down the drain: Why you absolutely check your pension information FOCUS Online years of contributions should be gone: Why your pension information

pom/dpa should check
Updated Date: 12 January 2020, 01:00

FOCUS

FOCUS

You need to login to comment.

Please register or login.

RELATED NEWS