Deduct tuition fees without income?

If this is a first study and you have not yet completed any other training that has resulted in a professional qualification, the expenses of vocational training are special expenses, so you can not generate any loss and thus a loss statement is not considered.

Is it e.g.in Master’s degree or if this degree is followed by initial training, as these expenses represent advertising costs and can lead to an established loss.

Important for your studies to have a tax “importance” is whether the expenses are advertising costs or only special expenses. For classification, it is important whether you have already received training in the tax sense or whether your current training takes place in a service relationship.

Both no: Special expenditure

One of the two yes: advertising costs