Short answer: Work-related expenses (Werbungskosten) are costs connected with your employment income, such as travel to work, work equipment or training. They reduce your taxable income. Without higher proof, the flat-rate allowance of 1,230 euros a year applies to employees (section 9a EStG, Income Tax Act). Last updated: October 2026, gesetze-im-internet.de.
Work-related expenses are among the most common terms in a tax return, and students with a part-time job often come across them. This glossary entry explains what counts, how the allowance works and when an itemised claim is worthwhile. An overview of taxes during your studies is in our guides on taxes for students.
The Most Important Points at a Glance
- Work-related expenses are professional costs that can reduce your tax burden.
- The flat-rate allowance is 1,230 euros a year (as of 2026). You do not have to prove it.
- If your actual costs are higher, you claim them individually.
- Typical work-related expenses are travel costs, work equipment, further training and application costs.
- Whether a degree counts as work-related expenses depends on the type of degree.
What Counts as Work-Related Expenses?
Work-related expenses are all costs that serve to earn, secure or keep income from employment. The table below shows typical examples.
| Expense | Example | Note |
|---|---|---|
| Travel costs | Trip to your workplace | commuting allowance per working day under the law |
| Work equipment | Laptop, work clothing, specialist books | only to the extent used for work |
| Further training | Seminar, course, specialist conference | must relate to your job |
| Application costs | Application photos, postage, travel costs | also if you are not hired |
Source: Income Tax Act, section 9 EStG.
How Does the Flat-Rate Allowance Work in a Calculation?
Assumption 1: your work-related expenses are 900 euros. Then the flat-rate allowance of 1,230 euros applies, because it is always taken into account.
Assumption 2: your work-related expenses are 1,800 euros. Then you claim the 1,800 euros instead of the flat-rate allowance.
Why Does This Matter for Students?
If you work alongside your studies, you can claim work-related expenses. A first degree without an employment relationship, by contrast, usually counts as special expenses (Sonderausgaben). If the degree is completed within an employment relationship, for example in a dual degree programme with a training contract, it may count as work-related expenses. If in doubt, the tax office or a tax adviser can clarify your case.
Frequently Asked Questions
Do I have to keep receipts for the flat-rate allowance?
No, you do not need to prove the flat-rate allowance. Higher work-related expenses, however, you must prove, for example with invoices, receipts or travel records. Keep the receipts at least for the retention period.
When is an itemised claim worthwhile?
It is worthwhile when your work-related expenses exceed 1,230 euros. They then reduce your taxable income more than the flat-rate allowance. Whether you get a tax refund also depends on your wages and deductions.
What is the difference from operating expenses?
Operating expenses (Betriebsausgaben) arise for self-employed people and business owners. Work-related expenses belong to income from employment, that is, salary or wages. The term helps you find the right section of your tax return.
Can I deduct work-related expenses without working?
Usually not. Work-related expenses require a professional link to your income. Without income from employment, other rules often apply, for example for special expenses.
What to Do Now
- Record your work-related expenses on an ongoing basis, for example in a spreadsheet.
- Collect receipts for journeys, work equipment and further training.
- Compare your total with the flat-rate allowance of 1,230 euros.
- If your costs are higher, enter the amounts in your tax return and check annex N (Anlage N).
Related Reading
- Taxes for Students: When You Pay and When You Do Not
- Tax Return for Students: How to Get Your Money Back
- Part-Time Jobs and Taxes for Students in Germany
- Tax Benefits for Students in Germany: What You Can Claim
Sources: Income Tax Act, section 9a EStG (employee flat-rate allowance), Income Tax Act, section 9 EStG (work-related expenses).
Last updated: October 2026. This guide is general information, not individual advice.
