Tax allowance for individuals - Deduction in personal income tax for expenses related to the maintenance of professional or vocational skills

Expenses related to educational activities for the maintenance of professional or vocational skills, such as course fees and study materials, are deductible in the personal income tax. Training provided by the employer is usually regarded as tax-free for the employee. Eligible costs reduce taxable income and thereby the tax due according to the applicable marginal tax rates (between 6 % and 31.25 %) for incomes above EUR 17 200. The tax incentive can be re-used once in each calendar year.