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verreisterNutzer
1 year ago

In Austria, the tuition fees may be deducted if the occupation and direction of study are related.

At least a few years ago.

verreisterNutzer
1 year ago
Reply to  Unkn0wnU

Oh, okay. I understood the question of working-related study. The answer from covers this very detailed.

anTTraXX
1 year ago

Yeah, that’s possible. If there is a loss claim, the loss shall be reported.

The costs are as follows:

  • If initial studies/ initial training and which does not take place within the framework of a service relationship –> Costs are special expenditure according to 10 paragraph 1 No. 7 EStG (up to 6,000 € per year abzf.)
  • If secondary education/secondary education or vocational training within the framework of a service –> costs are unrestricted as advertising costs for non-self-employed income ( 9 paragraph 6 EStG).

As it is probably an initial training for you, the costs would be deductible as special expenses.

The following costs can be specified in the income tax statement, for example:

  • Study fees and semester fees
  • Examination and seminar fees
  • Travel and travel expenses for the visit of local events (travel from home to the place of study and back: €0.0 per kilometre traveled or the ticket costs for public transport)
  • Additional costs (depending on the time of absence per day: from 8 hours 14 €, at 24 hours 28 € and on arrival and departure days 14 €)
  • Internet/telephone costs (20% of costs, max. € 20 mtl.)
  • Technical literature
  • Work and teaching equipment (computers, printers, software etc.)
  • Office and writing materials
  • Interest as part of the eradication of a study loan (not the eradication rates)
  • domestic work room (up to €1,250 if only no other job is available. However, if this is the centre of your entire professional activity, it is also unlimited)
  • Application costs for internships
  • Foreign accommodation

But: A tax return only makes sense when you paid taxes or if you could have a loss. If you don’t have another income, then you didn’t pay anything and with special expenses you can’t find a loss statement.

Marco980
1 year ago

If you’ve completed an education or another study before, yes, otherwise no. At that time, this was controversial, with regard to initial training, BFH and the Constitutional Court have finally clarified the facts and declared the dismissal as advertising costs with loss submission as not possible/consistent with the Constitution.

Marco980
1 year ago
Reply to  Unkn0wnU

The second course, the first one can’t be cancelled later.

Marco980
1 year ago

You can only deposit parts of your costs during initial studies at the special costs (my 6000), but you cannot transfer them to another year, you would have to be taxable and taxable this year, and only then would you have a way to settle what. So if you earn so much while you’re studying, that you’re already paying taxes, it’ll get you something else. But can’t explain this to you in detail, since I am unfortunately not a tax advisor.