BAföG for a second degree is available in Germany only in narrow exceptions. Child benefit continues until age 25, as long as you work regularly no more than 20 hours a week alongside your studies. For tax purposes, a second degree is the more favourable case: the costs count as income-related expenses without an upper limit, and a loss is carried forward to later years. Ask the student administration office whether your university charges fees.
The key points at a glance
- A second degree is a further degree that you take after completing a first degree. A degree after vocational training is a second vocational training and is treated the same way for tax and child benefit. A master’s directly after a bachelor’s that is closely related to it still counts as a first training for child benefit, but can count as a second degree for tax.
- BAföG is available only in the cases of section 7(2) BAföG, for example where the second degree is legally required for the intended profession.
- Child benefit of €259 a month is paid until age 25 only if you work no more than 20 hours a week. A mini-job and a training employment relationship do not count.
- The costs are income-related expenses without an upper limit. If they exceed your income, the tax office determines a loss, which you offset later.
- Housing benefit (Wohngeld) is possible if the second degree does not trigger a BAföG entitlement.
What counts as a second degree, second vocational training and advanced study?
A second degree is a further degree that you take up after completing a degree. Second vocational training is any training after a completed first training, including a degree after vocational training. Advanced study (Aufbaustudium) is a postgraduate supplementary, complementary or advanced degree programme that builds on a first qualification.
What counts as a first training is decisive. For tax purposes, this is an orderly training of at least twelve months full-time that ends with a final examination (section 9(6) EStG). A bachelor’s degree is professionally qualifying and therefore a first degree. For child benefit, a consecutive master’s that is closely related to it still counts as first training. A course of study can therefore be a first degree for child benefit and a second degree for tax. The most reliable way to find out how the tax authorities classify your master’s is to ask the tax office or a tax adviser.
| Case | Child benefit | Tax |
|---|---|---|
| Master directly after the bachelor’s, closely related to it | Counts as first training, no hours limit | Can count as second vocational training, then income-related expenses |
| Degree after vocational training | Second vocational training, at most 20 hours a week of work | Income-related expenses |
| Master after employment | Second vocational training, at most 20 hours a week of work | Income-related expenses |
| Supplementary or advanced study | Generally not a first degree, unless it directly follows the first qualification | Income-related expenses |
| First degree | No hours limit | Special expenses up to €6,000 |
If you dropped out of a first degree without a qualification, you have not completed a first training. The new course of study then counts neither as a second degree for child benefit nor for tax, and for BAföG the rules on dropping out and changing subject apply.
Is there BAföG for a second degree?
BAföG for a second degree is available only in narrow exceptions. The law funds one further training in these cases (section 7(2) BAföG, see the legal text):
- The second degree complements a university education, insofar as it is legally required for the intended profession.
- It is related to the previous training, is self-contained and continues in the same professional direction.
- You acquired the entry requirements through the second educational pathway.
Otherwise, funding is granted only if the special circumstances of the individual case, above all the intended training goal, require it. The decision is made by the BAföG office (Amt für Ausbildungsförderung). The BAföG age limit of 45 does not apply to the first two cases. According to the draft of the BAföG reform, the exceptions to the age limit are to lapse from 1 April 2027. This has not been decided.
The situation is different after dropping out or changing subject. Funding is then possible for an important reason, which applies only until the start of the fifth subject semester (section 7(3) BAföG). How BAföG works in a first degree is explained in BAföG entitlement, amount and repayment (in German). If you plan a second degree after 30, the funding routes are in Financing studies over 30 (in German).
Do you get child benefit during a second degree?
Yes, until you are 25, as long as you are properly enrolled and your employment stays within the limit. After a completed first training, a child is considered only if they do not work in gainful employment (section 32(4) EStG, legal text). Harmless are regular working hours of at most 20 hours a week, a training employment relationship and a marginal employment relationship.
The 20-hour limit applies only from the month after the first training has been completed. A course of study is generally considered completed only once the examination result has been announced. The contractually agreed working time is decisive. If only a monthly working time is agreed, the family benefits office divides it by 4.35.
Example: Jonas, 24, bachelor’s completed, now a second degree in computer science
Jonas has completed his bachelor’s in business and is now studying computer science. Variant A: his employment contract provides for 80 hours a month. That is 80 ÷ 4.35 = 18.4 hours a week, so the limit of 20 is met. Variant B: he works 90 hours a month under contract. That is 90 ÷ 4.35 = 20.7 hours a week, so the limit is exceeded, and the family benefits office pays no child benefit for the period of excess. Child benefit of €259 a month amounts to €3,108 a year, which in variant B falls away if the limit is exceeded for the whole year.
Exceeding 20 hours remains irrelevant if the extension lasts no more than two months and the average weekly working time in the calendar year stays at 20 hours. Guest students are not taken into account, because the family benefits office requires enrolment as a regular student. If your parents owe you no maintenance because of your completed first training, the family benefits office can pay the child benefit to you on application (form KG 17a). All rules at a glance: Child benefit during studies (in German).
What does a second degree cost?
General tuition fees do not exist in any federal state. Fees can apply to a second degree. Whether and how much you pay, the student administration office of your university will tell you. A few states also charge long-term study fees, which are set out in state law.
The semester contribution is certain to apply. It consists of contributions to the student body and the student services organisation and, where available, the semester ticket. Its amount differs from university to university, and some states also charge enrolment, administration or re-registration fees of around €50 per semester. The Germany semester ticket costs €37.80 a month in 2026 (€226.80 per semester), and €40.08 a month in 2027.
Example: monthly fixed costs during a second degree
Assumptions: you live in a shared flat at the national average, you have no children, you are 23 or older, you have a health insurer with an additional contribution rate of 2.9%, and you use the Germany semester ticket.
| Item | Amount per month |
|---|---|
| Shared flat room, national average | €510 |
| Health and long-term care insurance | about €148 |
| Germany semester ticket 2026 | €37.80 |
| Total | €695.80 |
Shared flat rents average €850 a month in Munich, €650 in Berlin and Hamburg, and €640 in Cologne. Food, study materials and the rest of the semester contribution come on top of these fixed costs. The health and long-term care contribution is made up as follows: €123.29 plus 2.9% of €855 (€24.80) gives about €148.
Can you deduct a second degree from tax?
Yes. After a completed first training, the costs of a second degree are income-related expenses, without an upper limit (section 9(6) EStG, legal text). In a first degree, only the special expenses deduction up to €6,000 a year remains, which takes effect only if you have taxable income in the same year, and without carry-forward.
| Feature | First degree | Second degree |
|---|---|---|
| Tax treatment | Special expenses | Income-related expenses |
| Upper limit | €6,000 a year | None |
| Loss carry-forward | No | Yes |
Typical costs are the semester contribution, specialist literature, a laptop and software, journeys to the university, work equipment, excursions, study abroad and application costs. You can write off a laptop of up to €800 net (€952 gross) immediately in the year of purchase, but only proportionally if you also use it privately. Keep the receipts and record what you need the purchase for.
How does the loss carry-forward work?
If your costs exceed your income, a loss arises. The tax office determines it separately (section 10d EStG), and you offset it against income in later years.
Example with assumed figures: Mia, 27, is studying psychology for a second degree and has no income. Over two years she incurs costs of €1,800 each (specialist books, laptop, journeys). After graduating, she earns €30,000 gross a year in her first job. The tax office has previously determined a loss of €3,600 (2 × €1,800). This amount reduces her taxable income. How much tax this saves depends on her personal tax rate.
If you have income subject to wage tax, for example as a student assistant, the costs have an effect only to the extent that, together with all other income-related expenses, they exceed the employee lump sum of €1,230.
When do you have to file a tax return?
An obligation does not arise automatically. A voluntary return is possible until 31 December of the fourth following year, so for 2026 until 31 December 2030. The schedule for filing is in Tax return for students: how to get money back (in German). A general overview is given by Tax benefits for students (in German).
Are housing benefit and loans available during a second degree?
In principle, housing benefit is not granted to anyone who is entitled to BAföG in principle, even if no BAföG is paid (section 20(2) WoGG). There is one exception for a second degree without BAföG eligibility. Apply for BAföG first, because the rejection notice serves as proof. All the conditions are explained in Housing benefit for students: everything you need to know (in German).
Two state loans can supplement this. The Education Loan (Bildungskredit) pays €100, €200 or €300 a month at an effective interest rate of 4.09%. It requires full-time study at an advanced stage, for example in a master’s or advanced study, and you must apply before your 36th birthday. The KfW student loan pays €100 to €650 a month at an effective interest rate of 6.38%, and requires an age between 18 and 44. Both loans cover only part of the costs and must be repaid later. Further options are shown in Financing studies without BAföG (in German).
How are you health insured during a second degree?
Student health insurance also applies to advanced and extension studies. It requires enrolment and ends with the semester in which you turn 30. Beyond 30, it applies only if the type of training or personal reasons justify the extension. Up to 25, family insurance is usually possible. If you choose private insurance or were exempted earlier, the particularities are in Private health insurance and a second degree (in German).
| Feature | Values 2026 | 2027 (status) | Source |
|---|---|---|---|
| Child benefit per child and month | €259 | €267 (planned, Income Tax Reform Act 2027, procedure open) | section 66 EStG; federal government, cabinet 2 September 2026 |
| Age limit in training | 25 years | unchanged | section 32(4) EStG; leaflet of the family benefits office |
| Transition period between training stages | up to 4 months | unchanged | section 32(4) EStG |
| Second degree or second vocational training | Employment up to 20 hours a week | unchanged | Leaflet of the family benefits office |
| Child allowance for both parents (subsistence and care) | €9,756 a year | €10,056 (planned, not yet decided) | section 32(6) EStG; Income Tax Reform Act 2027 |
Frequently asked questions
Is there BAföG for a second degree?
Only in narrow exceptions. A further training is funded if it complements a university education and is legally required for the intended profession, if it relates to the previous training and continues in the same professional direction, or if you took the second educational pathway. Otherwise, the BAföG office decides on the circumstances of the individual case.
Can I deduct a second degree from tax?
Yes. After a completed first training, the costs are income-related expenses without an upper limit. If they exceed your income, the tax office determines a loss, which you offset in later years. For a voluntary tax return, the deadline is 31 December of the fourth following year.
Do I get child benefit during a second degree?
Yes, until age 25, as long as you are properly enrolled and regularly work no more than 20 hours a week. A mini-job and a training employment relationship do not count. Child benefit is €259 a month. A closely related master’s directly after the bachelor’s has no hours limit.
What does a second degree cost?
General tuition fees do not exist in any federal state, but a second degree can incur fees. In addition come the semester contribution and living costs. In the example, the fixed costs for the shared flat room, health insurance and the semester ticket come to about €696 a month.
How am I health insured during a second degree?
As an enrolled student, you are compulsorily insured in student health insurance until the end of the semester in which you turn 30. This also applies to advanced and extension studies. Up to age 25, family insurance is usually an option. Everything about exemption and private insurance is in the guide on private insurance and a second degree.
What to do now
- Check whether your plan counts as a second degree for child benefit and tax, and ask the BAföG office whether one of the exceptions applies.
- Notify the family benefits office of your start of studies, and keep your contractual working time to a maximum of 20 hours a week.
- Collect receipts for specialist literature, a laptop, journeys and the semester contribution from the first semester.
- File your tax return so the tax office determines the loss, and plan housing benefit and a loan as supplements.
Related articles
- Part-time master’s degree: tax, costs and insurance (in German)
- Tax return for students: how to get money back (in German)
- Financing studies without BAföG: these options exist (in German)
- Private health insurance and a second degree: what applies to insurance and premium (in German)
- First training for child benefit (in German)
- Transition period for child benefit (in German)
- Financing studies in figures 2026/27: BAföG, child benefit and allowances (in German)
Last updated: October 2026. This guide is general information, not individual advice. The German version is authoritative.
