A tax return as a Referendar (trainee lawyer in the legal clerkship) is worthwhile because income-related expenses for trips, moves and work equipment often exceed the flat allowance. During training you receive trainee pay, which is taxed as employment income. This guide shows which costs you can deduct, how the calculation works and which deadlines apply.
Short answer: As a trainee lawyer you can claim trips to your training placement, job-related moves, meal allowances during work away from home and work equipment as income-related expenses. They replace the employee flat allowance of 1,230 euros if they are higher. Last updated: October 2026, legal basis § 9 and § 9a EStG.
The most important points
- Trainee pay is taxable employment income. Tax is usually withheld through payroll tax.
- The employee flat allowance of 1,230 euros applies automatically. Only higher income-related expenses add to it.
- Trips to the training placement, moves, a second household and work equipment are the main items.
- You can file a return even without an obligation to assessment, through the so-called application assessment.
- The deadline for the 2026 tax return without a tax adviser ends on 2 August 2027.
Which income do you have to declare?
Trainee pay is income from employment. Your employer already deducts payroll tax. Whether you must file a return depends on whether a compulsory assessment applies. Under § 46 para. 2 EStG, an assessment takes place only in certain cases, for example with pay from several employers in one year or with non-wage income above 410 euros.
Even without an obligation, a return is often worthwhile. With the so-called application assessment (Antragsveranlagung) you recover income-related expenses that were not considered in the ongoing payroll tax. You request it as part of your tax return.
Which income-related expenses can you deduct?
Income-related expenses are costs connected with your work. In the clerkship several typical items arise. The overview shows the main costs and the legal basis.
| Expense | Deductible as | Legal basis |
|---|---|---|
| Trips to the training placement | Commuting allowance of 0.38 euros per full kilometre and working day | § 9 para. 1 sentence 3 no. 4 EStG |
| Job-related move | Income-related expenses on proof | § 9 para. 1 EStG |
| Second household | Accommodation up to 1,000 euros per month in Germany, family trips home once a week | § 9 para. 1 sentence 3 no. 5 EStG |
| Meals during work away from home | 28 euros for 24 hours away, 14 euros for arrival and departure days | § 9 para. 4a EStG |
| Work equipment and specialist literature | Income-related expenses, partly spread over the useful life | § 9 para. 1 sentence 3 no. 6 EStG |
The meal allowances apply to work away from home and to absences from your flat and regular place of work. If your employer reimburses meals or travel, this reduces the amount you can claim. Ask for the reimbursement to be confirmed in writing.
How does this work with the flat allowance?
Assumption: your trips to the training placement cost 1,900 euros a year, you buy specialist literature for 350 euros, and you have no other income-related expenses. The total is 2,250 euros. These expenses replace the employee flat allowance of 1,230 euros, because they are higher. The difference of 1,020 euros reduces your taxable income.
Specialist literature cannot always be deducted in full at once when the purchase is expensive. Costly items such as a laptop are spread over their useful life. The exact treatment depends on value and use and should be checked when you fill in the form.
What about health insurance contributions?
Contributions to private health insurance can count as health-related provision expenses (Vorsorgeaufwendungen) under certain conditions. For people entitled to Beihilfe the rules are restricted, because Beihilfe covers part of the costs. The statement from your insurer shows which amounts you may enter. More on this is in our guide Health Insurance for Referendare in Germany.
How to fill in the return
- Collect the payroll tax certificate, the assignment to your training and all receipts for trips, moves and work equipment.
- Calculate the commuting allowance and the other income-related expenses separately, then add them up.
- Compare the total with the employee flat allowance of 1,230 euros and enter the higher figure.
- File the return before the deadline and keep a copy together with the receipts.
When does claiming individual costs not pay off?
Assumption: you have no travel costs because your training placement is close to home. You buy specialist literature for 300 euros and attend an event away from home on ten days, which lasts more than eight hours and ends without an overnight stay. The meal allowance is then 14 euros per day, or 140 euros. The total is 440 euros, which is less than the flat allowance of 1,230 euros.
In this case, claiming actual costs brings no extra benefit, because the flat allowance applies automatically. Keep the receipts anyway in case your situation changes during the year, for example through a move or a placement with a long journey.
Typical mistakes in the return
Income-related expenses are often claimed twice, for example when a move and a reimbursement from your employer are both entered. The flat allowance of 1,230 euros is also frequently forgotten, because it applies without proof. Check before you file that each item is recorded once and with a receipt.
Frequently asked questions
Do I have to file a tax return as a trainee lawyer at all?
Not always. A compulsory assessment applies only in the cases of § 46 para. 2 EStG. If your income-related expenses exceed the flat allowance, a voluntary return with an application assessment is usually worthwhile.
How long can I still file a return?
The deadline for the 2026 tax return without a tax adviser ends on 2 August 2027, because 31 July 2027 is a Saturday. With a tax adviser the deadline is extended considerably. Under § 149 AO fixed dates apply.
Do part-time hours reduce my deductions?
Part-time training reduces trainee pay under state law, not your income-related expenses. Trips and moves therefore remain deductible even when your income is lower. Your tax burden then depends on the overall picture.
What about a side job?
Income from a side job is taxed in addition to your trainee pay. You must declare the income-related expenses for the side job separately. Our guide Part-Time Jobs and Taxes for Students in Germany explains the tax side.
Related reading
- Part-Time Jobs and Taxes for Students in Germany
- Loss Carryforward in Studies: Tax Return Step by Step
- Law student insurance: from studies to traineeship
- Umzugskosten zum Referendariat
Sources: Income Tax Act, § 9 (gesetze-im-internet.de, in German), retrieved October 2026; Income Tax Act, § 9a (gesetze-im-internet.de, in German), retrieved October 2026; Income Tax Act, § 46 (gesetze-im-internet.de, in German), retrieved October 2026.
Last updated: October 2026. This guide is general information, not individual advice.
