1. Can university expenses be deducted for tax purposes?
Yes – but there is an important difference between two types of studies:
Type of study – tax treatment
First degree / initial university studies (Erstausbildung / Erststudium)
→ Deductible only as Sonderausgaben (special expenses)
Second degree, Master’s or further education after the first job (Zweitstudium / Master / Weiterbildung)
→ Deductible as Werbungskosten (work-related expenses) – much more advantageous from a tax perspective
Comparison
Maximum deductible amount
Sonderausgaben: up to €6,000 per year
Werbungskosten: no upper limit
Can losses be carried forward to future years?
Sonderausgaben: No
Werbungskosten: Yes, a Verlustvortrag (loss carryforward) is possible
Who benefits the most?
Sonderausgaben: mainly full-time students without employment
Werbungskosten: people who work or pursue a second degree / Master’s / further professional training
Type of expense – deductible?
Tuition fees (Studiengebühren)
→ Yes
Semester fees / student union contribution (Semesterbeitrag)
→ Yes
Textbooks, learning materials, laptop / computer, study equipment
→ Yes
Travel costs to and from the university
→ Yes, at €0.30 per kilometre (one-way distance)
Rent for accommodation near the university (partially)
→ Yes, if the university is far from the parents’ home (possible as double household)
Internet and phone costs
→ Partially, according to the percentage used for study purposes
A student is doing a Master’s degree and working part-time:
University fees: €1,500
Books and materials: €800
Transport: €1,000
Computer: €1,200
→ The full amount can be deducted as Werbungskosten.
→ If the current income is too low to use the deduction, the loss can be carried forward to later years as a Verlustvortrag.
Type – where to enter it
Sonderausgaben for a first degree (Erststudium)
→ In the form Anlage Sonderausgaben
Werbungskosten for a second degree / Master / further education
→ In Anlage N and, where applicable, in Anlage N-AUS
Verlustvortrag (loss carryforward)
→ In the form “Verluste” or calculated automatically by the tax office in certain cases
No deduction is granted unless you submit an annual tax return.
Expenses paid directly by the parents generally cannot be claimed by the student (except in special cases such as formal maintenance agreements).
If you are currently not working, you can file a “preliminary tax return” to register your losses for future years (loss determination).
Erstausbildung – first vocational training / first university degree
Zweitausbildung / Zweitstudium – second degree, Master’s or additional vocational qualification
Werbungskosten – work-related, fully deductible expenses
Sonderausgaben – special private expenses with limited deductibility
Verlustvortrag – tax loss carried forward to future years
University-related expenses can, in principle, be deducted for tax purposes.
First degree = Sonderausgaben (maximum €6,000 per year).
Second degree / Master’s / further education = Werbungskosten (no limit + possibility of loss carryforward).
This includes tuition fees, semester fees, transport, books, study materials, devices and, to some extent, housing and internet costs.
Filing a tax return is essential to actually benefit from these deductions.
The editorial team of our website strives to provide accurate information based on extensive research and consultation of multiple sources. Nevertheless, errors may occur or some details may remain uncertain. Therefore, please consider the information in these articles as an initial point of reference and always contact the competent authorities or professional advisors to obtain confirmed and up-to-date information.
