Travel costs during your studies? Many leave money lying around!
Background: Which study costs are recognized by the tax office?
If you are doing a second course of training or studying alongside your job, you can often deduct the costs as income-related expenses in your tax return, i.e. as expenses for continuing professional development.
This also includes travel costs to the university or educational institution. However, a distinction is made here:
- For full-time study courses, the university is considered the so-called “first place of work”. In this case, only the commuting allowance may be applied, i.e. €0.30 per one-way trip.
- In the case of work-related journeys (e.g. to further training courses) or part-time study courses, the full actual travel costs can be deducted, i.e. €0.30 per kilometer driven there and back.
But when exactly does a part-time course of study exist? The Federal Fiscal Court (BFH) has now clarified this question in its ruling from 24.10.2024 (case no. VI R 7/22).
The ruling in detail: BFH strengthens students
The case in question involved a man who was not employed but was enrolled as a part-time student at the University of Hagen. In his tax return, he claimed €4,819.80 in travel costs for 29 return trips to the university, calculated at €0.30 per kilometer driven.
However, the tax office only wanted to recognize € 2,410, based on the distance allowance, as it assumed “full-time study”.
The BFH ruled in favor of the student:
The decisive factor is not whether someone is gainfully employed, but what the study regulations stipulate.
If the course of study does not require the amount of time of a full-time job (around 40 hours/week), but only 20 hours/week, as in the case in dispute, then it is not a full-time course of study. In this case, the university cannot be considered the “first place of work”.
Result: The higher travel expense deduction is permissible.
What does this mean in practice?
Part-time students are allowed to include this in their tax return:
- Claim the outward and return journey to the university.
- Deduct €0.30 per kilometer driven, not just one way.
Example: You drive 30 km to university – i.e. 60 km there and back.
30 trips per year = 60 km × 30 × €0.30 = €540 income-related expenses
Important: It depends on the official requirements of your university. If it states that your course is part-time (e.g. 20 hours per week, 15 ECTS credits per semester), you will benefit from the higher deduction, even without a part-time job!
What can you do?
If you are currently studying – or want to claim travel expenses retroactively:
- Check your certificate of enrollment: Does it say “part-time”?
- Search for the study regulations and document the planned time load (e.g. 20 hours/week)
- Calculate your journeys according to actual kilometers (outward and return journey) and enter them as income-related expenses in your tax return
Our tip:
For many students, the ruling can mean tax savings of several hundred euros per year, especially for distance learning or weekend courses.
👉 Let us check your study costs – we’ll help you get the most out of them for tax purposes. Simply book a consultation and don’t waste a trip – book your first aid consultation now.
