Our vocational training today no longer stops at German borders. Many companies operate internationally and have to survive in globalized markets. That here foreign languages are becoming more and more important, that one exchanges with (foreign) colleagues and learns from them is only conclusive.
"As a rule, travel abroad for professional training as income- related expenses can be deducted from the tax if the company itself does not pay for the costs," explains Gudrun Steinbach, member of the Lohnsteuerhilfe Bayern eV "However, the tax office checks very carefully whether the trip is actually vocational or rather private character, "says the tax expert.
Congresses and meetings often take place in places that are popular as travel destinations. This can be problematic: "If, according to the assessment of the tax authorities, the private experience value exceeds the professional benefit of a stay abroad , the tax office can also reject the recognition," says
Gudrun Steinbach.
It is usually not a problem to place participation fees for a course abroad. The fact that a training could be visited in Germany, according to current case law is not enough for a rejection. It is more difficult, however, to claim the travel and travel costs.
It is usually not a problem to place participation fees for a course abroad. The fact that a training could be visited in Germany, according to current case law is not enough for a rejection. It is more difficult, however, to claim the travel and travel costs.
Concrete connection with professional activity
For example, taxpayers who want to apply for tax training abroad should pay attention to a few key points. "In principle, it is only possible to deduct what is in concrete connection with the professional activity," explains Gudrun Steinbach the tax situation: "Private travel interests may hardly be significant."
General education, for example in the form of a language trip , is not financially supported by the state. If you want to learn Italian in Tuscany, you need to have a specific job opportunity, a new Italian partner, for example, or a new, important client in Italy, with whom you need to communicate. Even if the employer does not finance the language course , he can assist the employee in gaining tax recognition by attesting to the need for language skills for his professional advancement in the company.
Even with group or study trips abroad, the tax office often assumes private rather than professional interests. The travel program should therefore be tailored to the professional needs of the participants and be tightly organized. It is also advantageous for an acknowledgment if the group of participants is as homogeneous as possible and the journey takes place under expert guidance. And last but not least, participation in the job-related travel program must be obligatory and verifiable.
There is good news for all those who consciously want to combine professional training with private travel enjoyment: According to a ruling from 2009, the Federal Finance Court allows the costs to be allocated. Not only any fees for participation in professional congresses and seminars can be asserted, but also on a pro rata basis the travel expenses according to the ratio of occupationally and privately used days. "However, this is only possible if the professional time shares do not play an insignificant role and are directly detectable," says Gudrun Steinbach from Lohi.
For example, taxpayers who want to apply for tax training abroad should pay attention to a few key points. "In principle, it is only possible to deduct what is in concrete connection with the professional activity," explains Gudrun Steinbach the tax situation: "Private travel interests may hardly be significant."
General education, for example in the form of a language trip , is not financially supported by the state. If you want to learn Italian in Tuscany, you need to have a specific job opportunity, a new Italian partner, for example, or a new, important client in Italy, with whom you need to communicate. Even if the employer does not finance the language course , he can assist the employee in gaining tax recognition by attesting to the need for language skills for his professional advancement in the company.
Even with group or study trips abroad, the tax office often assumes private rather than professional interests. The travel program should therefore be tailored to the professional needs of the participants and be tightly organized. It is also advantageous for an acknowledgment if the group of participants is as homogeneous as possible and the journey takes place under expert guidance. And last but not least, participation in the job-related travel program must be obligatory and verifiable.
There is good news for all those who consciously want to combine professional training with private travel enjoyment: According to a ruling from 2009, the Federal Finance Court allows the costs to be allocated. Not only any fees for participation in professional congresses and seminars can be asserted, but also on a pro rata basis the travel expenses according to the ratio of occupationally and privately used days. "However, this is only possible if the professional time shares do not play an insignificant role and are directly detectable," says Gudrun Steinbach from Lohi.
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