Costs for training or further education are recognized by the state either as special expenses (for students), as income-related expenses (for employees) or as business expenses (for self-employed persons/companies).

Deductibility for companies and the self-employed as business expenses

Companies that support their employees are also helping themselves. After all, acquiring digital skills and using digital assets will make business processes more effective, marketing more targeted and ultimately increase profits. The good news for all companies and the self-employed is that they have the option of reporting expenses for further training as operating expenses in the income statement or profit and loss account. This reduces taxable income.

Deductibility for employed persons as income-related expenses

If you bear the costs of your further training yourself, you can claim the expenses as income-related expenses as part of your employee assessment. The tax authorities recognize further training to "maintain professional knowledge and skills" or to "adapt to the development of professional circumstances". This is the case with our video training courses for learning digital skills, as the professional connection is usually easy to establish and our content is helpful in securing your own employability. So feel free to take advantage of this type of state support for your professional advancement.

Deductibility for students as special expenses

Students can claim the costs as special expenses on their tax return. This may also apply to trainees who are trained outside the company and do not receive a salary.

Support for students, trainees and pupils

We support students and trainees with an attractive 50% discount on the starter package. Get in touch with us and request your personal discount code from us.

Obligatory note: This information on deductibility does not constitute legal or tax advice. In this case, please consult your local tax office to clarify your situation.

Tax deductibility and subsidies