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Initial studies not deductible as business expense
For business expenses, the same applies to the deduction of costs for initial training or studies as for income-related expenses, namely that the statutory deduction restriction is constitutional.
Even if the studies serve to promote a specific later gainful employment, the expenses for a first degree are only deductible as special expenses up to 4,000 euros or 6,000 euros per year. The Federal Fiscal Court rejected the unlimited deduction as a business expense with reference to the decision of the Federal Constitutional Court on the constitutionality of the deduction restriction. Although the constitutional judges had only ruled on the deduction of income-related expenses in the case of employees, in view of the Federal Constitutional Court's reasons for its ruling, the Federal Fiscal Court is also convinced of the constitutionality of the deduction restriction with regard to the business expenses of a (subsequent) entrepreneur.