students and other young people can not make the expenses for your initial training at the tax office costs as the advertising claims. So that would have been in the first years of save on taxes. But the Federal constitutional court decided that the so-called prohibition of the Deduction is in breach of the basic law. There is for the scheme objectively obvious reasons, the on Friday in Karlsruhe published decision. (Az. 2 BvL 22/14, etc.)
Since 2004, can be specified costs, such as tuition fees or the rent rent in the tax return as special editions. Other than advertising costs, this can be not with the level of income in later years charge. For students, it is a disadvantage – most earn nothing. For special editions, there is also a maximum limit. It is currently located at 6000 euros in the year. PDF your tax return in 30 minutes
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judge: First, training is not primarily concerned with the professional life
the audit of the Federal Finance court, held the practice to be unconstitutional had come across. Because expenditures for a second degree or continuing education may be recognized as advertising costs. This will lead to injustices. The first training serves to take up a profession and to earn money, can do so tax-payers.
The judges believe, however, that the first training was something Else. They teach not only professional knowledge, but milling in a broader sense. Graduates could take in, as a rule, in all sorts of professions. At the same time it is in some Professions only the fact that you have studied – what was the matter. Are you dissatisfied with your salary? (Display)
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this is not about the paycheck
No mercy – not even for pilots
In the six proceedings before the Finanzhof it went only to students. In one case, a professional pilot had complained, had paid for his education, approximately 70,000 Euro. The constitutional court judges acknowledge that the connection to the profession is “very specific”. However, this can be a very special constellation, which is not a lot of concern. The legislature may, therefore, be neglected.
see also: child benefit, tax, cost of care: Ten important sentences much save taxes
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