Meals and accommodation during semesters abroad and internships

During semesters abroad and practical semesters as part of a second degree program, the place of work away from home does not become another first place of work.

In contrast to the first vocational training, a second course of study leads to income-related expenses. If the study regulations stipulate that students can or must complete part of their studies at another university (e.g. semester abroad), the Federal Fiscal Court is of the opinion that this does not constitute a further first place of employment. Students can therefore claim accommodation costs and additional subsistence expenses incurred as a result of attending the other university as income-related expenses incurred in advance. The same generally applies if students can or must complete a practical semester or internship as part of their studies and thereby enter into an employment relationship.