Distance learning costs: funding and tax deductibility

It should be obvious to anyone interested that distance learning involves costs. A high-quality academic education does not come for free - even if the course is completely free of charge. online is completed. On this page, we will tell you what options are available in terms of Costs covered by the employer and public authorities there. You will also find out how you can deduct your distance learning costs from your taxes.

Distance learning costs: Fees paid by the employer

Employers covering the costs of distance learning is not wishful thinking, but a reality in many cases. This was revealed by a trend study conducted by the IU. According to the study 39% of the respondents financial support from their company. However, the most commonly used form of support is the granting of special leave to attend in-person events or to prepare for examinations. There is also the possibility of preferential allocation of leave - possibly even during lockdown periods.

Practice shows that many companies cover a certain percentage of the costs of distance learning. Also Premiumsfor passing the final examination, for example, are now common practice. From the employer's point of view, the best solution is a Combination of salary sacrifice and subsidyIn this case, fewer social security contributions have to be paid and 100 percent of the distance learning costs can be written off as an investment.

For distance learning students Temporary reduction in working hours in conjunction with a subsidy is the most attractive form of employer support. Reductions from 40 to 35 or 30 hours per week are common. A four-day week with 10 working hours per day is also conceivable. The "free" day can be spent in peace and quiet at the computer or in front of the books.

Distance learning costs: Funding from government agencies

A little-known fact is that distance learning students have the opportunity to have their education funded by the employment agency - in the form of a Education voucher. Unfortunately, such vouchers are rarely issued. Nevertheless, it is worth asking specifically for an education voucher for distance learning. The applicant must provide proof of completed vocational training and at least three years of professional experience.

Outside of the employment agencies, there are numerous other options for funding distance learning. These include, above all, the federal and state education premiums, scholarships, educational leave and a Funding according to BAFöG. You can find out how to benefit from the latter support on this page.

Deduct distance learning costs from tax

Distance learning is a Investing in the future. This is also the view of the tax office: The costs of a distance learning course can generally be deducted from tax. The decisive factor is whether it is a classic first degree course (e.g. with the degree Bachelor Business Administration), to take part in a training program for higher qualification in the current profession (e.g. to obtain the MBA General Management) or a further education course for purely personal reasons. If the latter is the case, the distance learning costs cannot be deducted from tax.

There are currently two ways to claim distance learning as a tax deduction - either as Special edition or as Income-related expenses or operating expenses. While income-related expenses can be deducted with a loss carryforward and unlimited deduction, special expenses are only deductible to a limited extent and without a loss carryforward. If you have already completed a first degree or training, the distance learning course is a further training measure - the expenses are therefore fully deductible as business expenses or income-related expenses. A first degree course after leaving school, on the other hand, can only be claimed as a special expense.

Parents of online students cannot deduct distance learning costs from their taxes: Any expenses for education are already covered by child benefit and tax allowances. There is an exception if the student is over 25 years old or is not in gainful employment after completing vocational training and a first degree. Married couples can claim the costs of a distance learning course for their spouse claim as a special expense. The maximum amount is 6,000 euros per year. If both spouses complete a distance learning course, the amount increases to 12,000 euros per year.