Students often pay tuition, course materials, travel or accommodation near the university. Many ask which of these costs can reduce their tax bill. The answer depends on whether the study is a first or second degree and whether it is connected to your job. This guide explains the basic rules, the limits and the steps in your German tax return.
Short answer: Costs of your own vocational training, which includes a degree, can be deducted as special expenses under section 10(1) no. 7 of the Income Tax Act (EStG) up to 6,000 euros per calendar year. If the study is work-related, a deduction as business expenses may be possible. The tax office decides case by case (as of October 2026, based on the statute text retrieved in October 2026).
The most important points at a glance
- The limit for special expenses for your own vocational training is 6,000 euros per calendar year.
- The statute expressly includes costs for accommodation away from home among the deductible expenses.
- A second degree is often deductible as business expenses only if it is work-related.
- If you receive child benefit, a second degree follows separate rules that you should check.
- Without a tax adviser, the tax return for 2026 is due by 2 August 2027.
Special expenses or business expenses: what is the difference?
Special expenses (Sonderausgaben) are private costs that the law explicitly allows you to deduct. Business expenses (Werbungskosten) are costs that are connected to your job or to another source of income. For study costs, the distinction matters because the limits work differently. For a first degree, the deduction as special expenses is the usual route, while a work connection is examined under section 9 EStG.
| Type of cost | Classification | Note |
|---|---|---|
| First degree, tuition or training costs | Special expenses under section 10(1) no. 7 EStG | Limit of 6,000 euros per calendar year |
| Accommodation away from home during training | Counts as an expense in the sense of sentence 1, according to the statute | Falls under the same 6,000 euro limit |
| Second degree, work-related | Business expenses where there is a connection to the job | The connection is checked case by case |
| Second degree, not work-related | Deduction as special expenses, generally only within the limit | Classification by the tax office |
The table shows the basic lines only. How you justify the classification depends on your documents. For a wider overview of tax benefits during studies, see Tax Benefits for Students in Germany: What You Can Claim.
The 6,000 euro limit explained
According to the statute, expenses for your own vocational training can be deducted up to 6,000 euros per calendar year. The expenses include costs for accommodation away from home. The limit applies per person, and for spouses who are assessed jointly, it applies to each spouse separately if both meet the conditions. What counts is therefore what you actually spent in the calendar year, not a total across several years.
Assumption: in one calendar year you pay 7,500 euros for a course of study that is not work-related. As special expenses you can claim at most 6,000 euros. The amount above, 1,500 euros, cannot be deducted through this item. Whether the deduction helps you financially depends on your income situation, which only your own figures can show.
When is a second degree deductible as business expenses?
A second degree is often relevant when it builds on an existing job or serves further training in your profession. The tax office checks whether a work connection exists. That assessment decides whether you claim the costs as business expenses or as special expenses. Document the link to your job, for example with details about your employer, the content of the degree and your role at work.
For child benefit, a second degree follows its own rule. After the end of a first vocational training, a second degree is relevant for child benefit only if you work alongside it for no more than 20 hours a week. The details are in section 32 EStG. If you receive child benefit, check both topics together. More in the German article Zweitstudium: Kosten, BAföG, Kindergeld und Steuern.
What belongs in the study costs and what does not
Study costs are more than tuition. Whether course materials, software or travel belong to them depends on whether they are directly connected with the training and how the tax office classifies them. This line is often disputed in individual cases, so it is worth asking an advice centre or the tax office before you claim larger amounts.
The distinction also affects the evidence you need. For business expenses, the costs must be justified as work-related. For special expenses, the actual amount spent in the year, limited by the maximum, is what counts. If you want to combine both approaches, record the costs separately so that nothing is counted twice.
How to enter study costs in your tax return
Study costs belong in your tax return if you want to claim them. Collect the receipts, sort them by calendar year and cost type, and check whether they are work-related. Without receipts, a deduction is hard to justify. The deadline for the 2026 tax return without a tax adviser is 2 August 2027, because the regular date of 31 July 2027 is a Saturday.
- Sort receipts for tuition, accommodation and training costs by year.
- Check for each cost type whether it is special expenses or business expenses.
- Keep the 6,000 euro limit per calendar year in mind and record the total.
- Enter the amounts in the tax return and briefly justify any work connection.
- Submit the return on time, or request an extension, and keep all receipts.
Frequently asked questions
Can I deduct study costs if I have no income?
The special expenses deduction does not depend on having income. Whether a deduction actually reduces your tax depends on your income situation. If in doubt, ask an advice centre or a tax adviser to check.
Is the 6,000 euro limit per degree or per year?
The limit applies per calendar year. The statute does not expressly provide for carrying unused amounts into other years, so calculate each year separately and keep the receipts in order.
Do I have to justify study costs to the tax office?
If you claim the costs as business expenses, you should be able to show the work connection. The tax office may ask questions. Keep receipts, timetables and details about your employer.
Where can I read the statute?
The rules are in the Income Tax Act. The relevant sections are section 9 EStG (business expenses), section 10 EStG (special expenses) and section 32 EStG (children). Read the version on gesetze-im-internet.de and check whether anything has changed since your retrieval.
What you can do now
- Make a list of all study costs for the calendar year.
- Assign each expense to a category: special expenses, business expenses or not deductible.
- Check whether a second degree is work-related and document the link.
- If you receive child benefit, clarify the rules before you give details.
- Submit the tax return on time and keep all receipts until the assessment is final.
Related guides
- Tax Benefits for Students in Germany: What You Can Claim
- Second Degree: Costs, Child Benefit, BAföG and Taxes
- Tax Return for Students: How to Get Your Money Back
- Part-Time Master’s Degree: Tax, Costs and Health Insurance
Sources: Section 10 EStG, special expenses (gesetze-im-internet.de, retrieved October 2026); Section 9 EStG, business expenses (gesetze-im-internet.de); Section 32 EStG, children (gesetze-im-internet.de).
Last updated: October 2026. This guide is general information, not individual advice.
