tax allowance - operating expenses
- Name of the instrument - Local language
- Steuerliche Absetzbarkeit von Betriebsausgaben
- Name of the instrument - English translation
- tax allowance - operating expenses
- Scheme ID
- 49
- Country
- Germany
- Reporting year
- 2015
- Type of instrument
- Tax incentive for companies
- Type of entry
- Single instrument
- Short description
Companies can reduce the corporate income tax base with their training costs. The eligible activities include education (in general schools colleges, universities), training in the current profession and re-training.
- Short description of the related instruments
nap
- Level of operation
- National
- Name of a part of the country
- nap
- Name of the region (for regional instruments)
- nap
- Name of the sector (for sectoral instruments)
- nap
- Relevance
- Key scheme
- Legal basis
§4 (4) of the German Income Tax Law
- Year of latest amendment
- 2015
- Operation/management
The scheme is a part of the federal taxation system.
- Eligible group(s)
Employers
- Group(s) with preferential treatment
None
- Education and training eligible
- Education (in general schools, colleages, unversities)
- Training in a profession not related to the current employment and with the aim of changing the profession
- Further training in the current profession to expand or adapt to changing requirements
- Retraining (when emloyment in the current profesion can not be continued due to health reasons)- Source of financing and collection mechanism
State (loss of tax revenue)
company- Financing formula and allocation mechanisms
Training costs reduce the basis for the corporate income tax.
Details of tax treatment (depending on the type of education and training):
- education: special expenses - partial deductibility
- training not related to the current profession: special expenses - partial deductibility
- furher training in the current profession: expenses deductible without limit
- retraining due to health reasons: extraordinary burdens (deductible without limit).- Eligible costs
Fees and other costs related to education and training
- Frequency of the use
Each year
- Volumes of funding
na
- Beneficiaries/take up
na
- Organisation responsible for monitoring/evaluation
Local finance offices in the name of the Federal Ministry of Finance.
- Monitoring/evaluation reports available
na
- Most relevant webpage - in English
na
- Most relevant webpage - local language
http://www.gesetze-im-internet.de/bundesrecht/estg/gesamt.pdf
- Sources
http://www.akademie.de/wissen/fiskus-finanziert-fortbildungen
Einkommensteuergesetz (EStG) in der Fassung der Bekanntmachung vom 8. Oktober 2009 (BGBl. I S. 3366, 3862
Stand: Neugefasst durch Bek. v. 8.10.2009 I 3366, 3862; zuletzt geändert Art. 2 Abs. 7 G v. 1.4.2015, Online: http://www.gesetze-im-internet.de/bundesrecht/estg/gesamt.pdf
- Short description
- Short description of the related instruments
- Level of operation
- Name of a part of the country
- Name of the region (for regional instruments)
- Name of the sector (for sectoral instruments)
- Relevance
- Legal basis
- Year of latest amendment
- Operation/management
- Eligible group(s)
- Group(s) with preferential treatment
- Education and training eligible
- Source of financing and collection mechanism
- Financing formula and allocation mechanisms
- Eligible costs
- Frequency of the use
- Volumes of funding
- Beneficiaries/take up
- Organisation responsible for monitoring/evaluation
- Monitoring/evaluation reports available
- Most relevant webpage - in English
- Most relevant webpage - local language
- Sources