Login/Create Account
First: Do apprentices (Azubis) pay taxes?
Yes – but only if their income exceeds a certain threshold.
• If the apprenticeship salary is low → usually no income tax is deducted.
• If the monthly gross income exceeds approx. €1,200–1,300 → some tax deductions begin.
Which taxes and contributions may be deducted from an apprentice’s salary?
| Type | Deducted? | When? |
|---|---|---|
| Income tax (Lohnsteuer) | Yes | Only if salary exceeds ~€1,200 |
| Health insurance | Yes | Always – mandatory |
| Pension insurance | Yes | Always – part of social security |
| Unemployment insurance | Yes | Always |
| Long-term care insurance | Yes | Always |
| Church tax | No, unless registered with a church | – |
Can an apprentice get income tax refunded at the end of the year?
Yes.
If Lohnsteuer was deducted, the apprentice can file an:
Income tax return (Einkommensteuererklärung)
→ Usually results in a full or partial refund.
Can vocational training expenses be deducted?
Yes – especially during the first vocational training (Erstausbildung).
| Type of expense | Deduction type | Maximum |
|---|---|---|
| Daily commuting | Werbungskosten | €0.30/km (one way) |
| Work tools / professional clothing | Werbungskosten | No official limit |
| Books, training materials | Werbungskosten | – |
| Exam or certificate fees | Werbungskosten | – |
Filed in Anlage N.
Is it Erstausbildung or Zweitausbildung?
Erstausbildung (first vocational qualification):
• Costs are special expenses (Sonderausgaben)
• Up to €6,000 per year
• No loss carry-forward allowed
Zweitausbildung (after a degree or previous job):
• Costs are work-related expenses (Werbungskosten) – more advantageous
• Loss carry-forward allowed
Should an apprentice file a tax return?
| Situation | Recommendation |
|---|---|
| No tax was deducted | No direct benefit |
| Lohnsteuer was deducted | Yes – refund very likely |
| High training/education expenses | Yes – especially for Zweitausbildung |
Useful terms
| German term | Meaning |
|---|---|
| Ausbildung | Vocational training |
| Azubi | Apprentice |
| Ausbildungsvergütung | Training salary |
| Lohnsteuer | Income tax |
| Werbungskosten | Work-related deductible expenses |
| Sonderausgaben | Special deductible expenses |
| Erstausbildung | First vocational training |
| Zweitausbildung | Second vocational training |
Summary
• Most apprentices do not pay income tax if their salary is low.
• Social insurance contributions are always deducted.
• If tax was withheld, a refund is very likely.
• Many expenses (commuting, tools, books) are deductible.
• Deduction type depends on whether it is first or second training.
— Our editorial team aims for accuracy, but errors may occur. Please consult official authorities for definitive information.
