Tax Benefits for Students in Germany: What You Can Claim

Which study costs students can deduct in Germany, how first and second courses of study differ, and which allowances parents can claim.

The tax benefits for students depend on one question: is this your first or a further course of study? In a first course of study, you deduct your costs as special expenses (Sonderausgaben) up to €6,000 a year, but the deduction only has an effect if you have taxable income in the same year. In a second course of study, for example a master’s after a bachelor’s, the costs count as income-related expenses (Werbungskosten) with no upper limit, and a loss is carried forward to later years.

All amounts in this article apply to 2026 unless stated otherwise.

Key facts at a glance

In a first course of study, study costs are special expenses up to €6,000 per year. Carrying them forward to later years is not possible.
In a second course of study, for example a master’s after a bachelor’s, the costs are income-related expenses with no upper limit. Losses that cannot be offset are carried forward.
An initial vocational training is an orderly training of at least 12 months that ends with an examination.
BAföG is generally tax-free. The basic allowance for single people in 2026 is €12,348.
Parents can claim a training allowance (Ausbildungsfreibetrag) for an adult child in training who lives away from home.

What can you deduct from tax?

You can deduct costs that arise from your studies. These include the semester fee, specialist literature, a laptop and software, journeys to the university, work materials, field trips, a study abroad and application costs. In some cases, moving costs and a second household (doppelte Haushaltsführung) can be added.

Cost type	Examples	What to watch
University	Semester fee	Keep proof of payment
Learning materials	Specialist books, scripts, journals	Keep receipts and note what you needed them for
Technology	Laptop, software, printer	For private use, only the share for your studies
Travel	Journeys to the university	Note days and kilometres
Work materials	Writing materials, calculator, printer paper	Collect receipts
Field trips and study abroad	Field trips, study abroad	Keep proof of the event and of the costs
Applications	Documents, travel to job interviews	Keep receipts
Moving and second home	Move to the place of study, second household	Only under special conditions, check case by case

The basis for every deduction is receipts and a clear link to your studies. Keep invoices and note what you needed the expense for.

First or second course of study: tax benefits for students

What matters is whether you completed an initial vocational training before your studies. An initial training is an orderly training of at least 12 months, full time, that ends with an examination. Every training started after that, and every further course of study, counts as a second training.

	First course of study	Second course of study
Classification	Special expenses	Income-related expenses
Maximum amount	€6,000 per calendar year	No upper limit
Effect	Only with taxable income in the same year	Even without income: the tax office determines a loss
Carry-forward to later years	Not possible	Possible
Typical cases	Bachelor’s after the Abitur	Master’s after a bachelor’s, study after vocational training, dual study

For special expenses, the costs of accommodation away from home also count toward the €6,000 maximum. In a dual study, the training takes place within an employment relationship, so the costs there are income-related expenses and losses can be carried forward.

Does a master’s after a bachelor’s count as a second course of study?

For tax purposes, yes. The bachelor’s is the completed first training, and the costs of the master’s are income-related expenses. Child benefit follows its own rules. There, a master’s that is closely linked in time and content to the bachelor’s still belongs to the first training. A study can therefore be a first course of study for child benefit and a second course of study for tax. How child benefit works during a master’s is explained in our article on child benefit during a master’s degree (in German).

What is the point of deducting costs if you earn little?

That depends on how your situation is classified. Income tax only becomes due once your income exceeds the basic allowance, which in 2026 is €12,348 for single people. Our article taxes for students (in German) explains whether this affects you.

First course of study: the deduction has no effect without income

Special expenses only reduce your tax if you have taxable income in the same year. Carrying them over to the next year is ruled out.

Example: Ben, 21, is in his first bachelor’s course. His costs for the year (assumptions): semester fees €600, specialist literature €300, a laptop €800 and journeys to the university €400. Together that is €2,100, well below the €6,000 limit. If Ben has little income this year, he pays no income tax, and the €2,100 gives him nothing. It cannot be carried over to later years.

Second course of study: losses are carried forward

In a second course of study, the costs are income-related expenses. If they exceed your income, the tax office determines a loss. This loss is carried forward to subsequent years and deducted there as soon as you have positive income.

Example: Mia, 25, is doing a master’s after her bachelor’s and has no income. She has the same costs as Ben in the example above, so €2,100 a year. After two years of the master’s, the tax office has determined a loss of €4,200. As soon as Mia has income after her studies, this amount is offset against it.

For this you need the tax return, because the remaining loss is determined separately at year end. A voluntary return is generally possible until 31 December of the fourth following year, so for 2025 until 31 December 2029. How the return works step by step is explained in our article tax return for students (in German).

Laptop, journeys, home office: what can you claim?

How do you deduct a laptop?

You can claim a laptop that you paid for yourself and use for your studies. If you also use it privately, only the share for your studies counts. For computers and software, a useful life of one year has applied since a BMF letter of 2022. As a result, the costs can generally be claimed in full in the year of purchase.

Does the commuting allowance apply to journeys to the university?

Yes, with a full-time course you can claim the commuting allowance (Entfernungspauschale) for the journey between your home and the university. From 2026 it is €0.38 per kilometre from the first kilometre, up to €4,500 a year, if you do not use your own car. Note the days on which you actually drove to the university and the one-way distance in kilometres.

Can students claim the home office flat rate?

The tax office decides this in each individual case. The daily flat rate is €6 for each day on which you work mainly at home and do not visit a remote first place of work, up to €1,260 a year. Whether it also applies to days when you study at home is best asked of the tax office in advance. If you claim it, a study plan with dates helps as evidence.

Are health insurance contributions study costs?

Contributions to health and long-term care insurance are not among the study costs in the table above. They play a role elsewhere in the tax return. Our separate article explains how to deduct private health insurance contributions (in German).

Which income and allowances count for students?

Not every income is taxable. BAföG is generally tax-free and does not lead to a refund. Scholarships are often tax-free. If they cover study costs, the deduction of those costs can be reduced.

Item	Amount 2026	What it means
Basic allowance	€12,348 (single people)	Up to this income, no income tax is due
Coaching allowance (Übungsleiterfreibetrag)	€3,300 a year (previously €3,000)	Part-time work as a coach, trainer, educator or supervisor for charitable, benevolent or church purposes
Honorary allowance (Ehrenamtspauschale)	€960 a year (previously €840)	Part-time activity in a non-profit setting, not in addition to the coaching allowance for the same activity
Employee lump sum	€1,230	Lump sum for income-related expenses on wages

The higher allowances apply from 1 January 2026 and go back to the Tax Amendment Act 2025, as the Bundestag (in German) reports.

You get wage tax back through the return if it was withheld. This is the case, for example, as a student employee, in holiday jobs, in paid internships or in a dual study. The tax rules for mini jobs, working students and similar are explained in our article side jobs and tax (in German).

Training allowance: what can parents deduct?

Parents can claim a training allowance (Ausbildungsfreibetrag) for an adult child in training who lives away from home. The requirement is that they are entitled to child benefit or the child allowance for that child. Parents should ask the tax office for the current amount before they complete their return.

In addition, there is the child allowance (Kinderfreibetrag). For 2026 it totals €9,756 per child for both parents together, so €4,878 per parent. Child benefit is €259 per child per month. It is generally paid until the 18th birthday and, during training or study, until the 25th birthday, as the Federal Employment Agency (in German) explains.

Frequently asked questions

Can I deduct study costs even if I earn nothing?

In a second course of study, yes. The costs there are income-related expenses, and the resulting loss is determined and carried forward to later years. In a first course of study, the deduction has no effect without income, because special expenses cannot be carried forward. If you are in a second course of study, file the return even without income so that the loss is determined.

How far back can I claim study costs?

A voluntary tax return is generally possible until 31 December of the fourth following year, so for 2025 until 31 December 2029. This deadline cannot be extended. If you never filed a return for a loss year, the determination of the loss can, according to a ruling of the Federal Fiscal Court, possibly still be requested even when no tax can be assessed for that year any more. The tax office can clarify how long that remains possible.

Do I have to file a tax return as a student?

Not automatically. An obligation can arise from income without tax deduction of more than €410 a year, from a request by the tax office or from self-employment. Voluntarily, the return is worthwhile mainly if wage tax was withheld or if costs arise in a second course of study.

Is it worth filing a tax return with a mini job?

Mini jobs taxed at a flat rate generally do not lead to a refund. The return can still be worthwhile if you are in a second course of study and have costs for which the tax office should determine a loss.

So what do you do now?

Work out whether your course is a first or a second course of study for tax purposes: did you complete a training of at least 12 months with an examination beforehand, or are you doing a master’s?
Collect receipts for semester fees, specialist literature, technology and journeys, and note what you needed them for.
File the return if wage tax was withheld or if you have costs in a second course of study.
If you are a parent, go through the training allowance and child benefit with the tax office and the family benefits office.