Aus- und Fortbildung: Welche Aufwendungen steuerlich absetzbar sind

Aufwendungen für die erstmalige Berufsausbildung und für ein Erststudium sind begrenzt bis zu 6.000 Euro als Sonderausgaben absetzbar. Hingegen werden Aufwendungen für Bildungsmaßnahmen nach dem Abschluss der Erstausbildung in unbegrenzter Höhe als Werbungskosten anerkannt. Hier erfahren Sie, welche Aufwendungen Sie steuerlich geltend machen können. Dabei gelten für Sonderausgaben und Werbungskosten im Wesentlichen die gleichen Regeln.

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1. Wie Bildungskosten steuerlich berücksichtigt werden

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2. Reisekosten seit 2014

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Bildungsmaßnahme außerhalb der Tätigkeitsstätte

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Bildungsmaßnahme in Vollzeit

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Bildungsmaßnahme als duales Studium

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Auslandsstudium: Auslandsaufenthalt nicht in unbegrenzter Höhe absetzbar?

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Auslandsreisen: Reisekosten bei privater Mitveranlassung teilweise absetzbar

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3. Reisekosten bis 2013

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Besonderheit Unterkunftskosten

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Studierende: Beim dualen Studium höhere Aufwendungen steuerlich absetzbar

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Berufsausbildung: Mehr Fahrtkosten bei Stationen außerhalb Ausbildungsbetrieb

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Auslandsstudium: Auslandsaufenthalt in unbegrenzter Höhe absetzbar

Xxxxxxxxxxxx xxxx xxx Xxxxxxx xxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xx xxxxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xx xxxx xx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxx xxxxxxx. Xxx "Xxxxxxxxxxxx" xxxx xxxx xxx Xxxxxxxxxxxxx xxxx xxx XxxxxxxxxXxxxxxxxx, xxx Xxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxx, xxx XXXxXxxxxxx, xxx Xxxxxxxxxxxxx xxx Xxxxxx xx Xxxx xXX.XxXxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxx xxxx xxx xxxxxxx Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxx xxx, xxxxxx Xxxxxxxxxxxx xx xxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxx, xxxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxx.

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Fortbildung: Berufsbegleitendes Studium jetzt steuerlich vorteilhafter

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Auszubildende: Fahrten zur Ausbildungsstätte mit höherer Pauschale absetzbar?

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Fortbildung in mehreren Abschnitten

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Fortbildung an der regelmäßigen Arbeitsstätte

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Auslandsreisen: Reisekosten bei privater Mitveranlassung teilweise absetzbar

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx.

4. Teilnahme- und Prüfungsgebühren

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5. Aufwendungen für Lern- und Arbeitsmittel

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6. Aufwendungen für ein Arbeitszimmer (bis 2022)

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Xxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx:

7. Fahrten zu privaten Lern- und Arbeitsgemeinschaften

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8. Vorgeschriebene Studienreisen, Exkursionen

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Xxxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxx Xxxxxxxx xx xxxxx Xxxxxxxxxxxx xx. Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxx xx xxx "X Xxxxxxx Xxxxxxxx Xxxxxx". Xxx XXX xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxx, xx xxx xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXXxXX xxxx X. xxxxx.

9. Rückzahlung von Aus- oder Fortbildungskosten

Xxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxx xxxx xxxx Xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxx xxxxxxxxx Xxxxx xx Xxxxxxxxxxx xxx. xx xxx Xxxxxxxx xxxxxx xxxx xxxxxx Xxxxxx xxxx xxx xxxxx xxxxxxx. Xxx Xxxxx xxx, xxx xxx Xxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx.

Xxx xxxxxxxxxxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx xxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxx xxxxxx.

Xxx Xxxxxxxxxx xxxxx xx xxxxxxxx, xxx Xxxxxxxx xxx Xxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxx, xxxxx Xxxxxxxxxxxx. Xxx Xxxxxxxx xxxxxxxx xxx Xxxxxx, xxxxxxx xxxx xxxx xxxxxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xx Xxxxx xx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxx xx xxxxxxx. Xx xxxxxx Xxxxxxx xxxxxxxxx xxx Xxxxxxxx xxxxxx xxxxxxx xxxx xxxxxx Xxxx xxx Xxxxxxxxxx, xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxx Xxxx xxxxxxxx xxxx xxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxx xx. x.xxx Xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxx Xxxxxxxx xxx Xxxxxxxxxxxx, xxxxxxxx xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx Xxxxxx xxx x Xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxx, xxxx Xxxxxxxx xxx Xxxx, xxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxx Xxxxxxxxxx xxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx Xxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xXXxxxXxXxxxxxx xxx xx.x.xxxx, x X xx.xxx x X x.xxx x X x.xx x.x.x.
Xxxx Xxxxxxxxxx xxx XXxxxX xxx xxx Xxxx xxxxxxxxxxxxxx xxx Xxxxx, xxx xxxxxxxx xxx Xxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx xx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxx, xxxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxx xxxxxxxxxxxx, xxxxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxx xxx, xxxx xxx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxx.
Xx xxxx Xxxxxxx xxx xxxxxx xxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxx:
Xx xxxxxxx Xxxxxx, xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxx Xxxxxx xxx Xxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxxxxxxxxx. Xxx xxxxx xxxx xxxx, xxxx xxx xx xxxxxx Xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxx.
Xxx Xxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx. Xxxxxxxx xxxxx xx xx xxx xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx.

Xxxx Xxxxxxxxxx xxx XX Xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxx, xxxx xxxx xxxxxxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XX xxxxxxx.

Xxxxxxxx:
Xxxx xx xx Xxx. x xxx Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxx, xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxxxxxxx Xxxxxx xxxxxxxxx, xxxx xx xxx xxxxxx Xxxxxx xxxxxxxxx xxxx xxxx xx xxxxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx xxxx xxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XX xxxxxxx.

Xxxxxxx Xxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxx xxxxxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxx xx xxxxxxxxx xXXX Xxxxxxxx xxx xx.x.xxxx, X xxxxxxxxxxxXx xxx.

Xxxxxxx Xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxx xxx xxxx Xxxxxxxxxxx Xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxxx xxxx Xxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, Xxxxxxxx XXx xxxxx.xxxxxx

Xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxxxx Xxxxxxxxxxx xxx Xxxx xx Xxxxxxx xxxxxxx xxxxxx xxxx xxx xxx xxxx Xxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx, xx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxx xx xx XXxX xxx. Xxxx xxxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxx xxx XXX xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxx, XXXxXX xxxx X. xxxxx.

Xxx Xxxxxxxxxxxx xxxx xxxxxx xxxxx xxx xxxxxxxxx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxx xxxx xxx xxxxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx. Xxx xxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx Xxxxxxx xxxx xx xxxxx Xxxxxxxxxxxxxxxxxx, xxxx xxxx xxx xxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx. Xxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxx xxx xxxxx xxxxxx xxx xxxx Xxxxxxxxxxxxxxxxxx.

Wann sind Rückzahlungsklauseln wirksam?

Xxxxx xxx Xxxxxxxx xx xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxx, xxxx xxxx xx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxx xxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxx xxx Xxxx xxx Xxxxxxx xxxxxxxxxxxx xxx xxx xxxxx xxxx xx xxx Xxx. x Xxxx x XXX xxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx, xxxx xxx xxx xxxx xxx Xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxx xxxxxx xxxx xxxxx xxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxx xxxxxxx xxxx, xxxxxxxx xxx xXXXxXxxxxx xxx xx.x.xxxx, x XXX xxxxxxx.

a) Rückzahlung eines Bildungsdarlehens

Xxxx xxx Xxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxxx xxxx xxxx xxx XXxxxXxXxxxxxxx xXXXxXxxxxx xxx x.x.xxxx, XX X xxxxx, XXXxXX xxxx X. xxxxx XXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XX Xxxxxxx xxx x.xx.xxxx, XXX xxxx X. xxxx XX Xxxxxxxxx xxx xx.x.xxxx, XXX xxxxxxxxx.

Xxxxxx xxxx xxxxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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Xxxx xxxx xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxx xxxxxxxx xxx xxx. xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxx xxxxxxxxxx xxx xxxx xxxxxxxx, xxxx xxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx Xxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx.

XXXXXXX: Xxxxx Xxx xx Xxxxxxxxx xx xxx Xxxx xxxx Xxxxxxxxxxx xxxx Xxxxxxxxxx xx Xxxxxxx xxxxxxxxx xxx xxx xxxxxx xxxxxxxx Xxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxx, xxxxxx xxx Xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

Xxxxx Xxxxxxxxx xxxxxx xxxxxxxx xxx Xxxxxxxx xxxxx XXxxxX xxxxxxxxxx. Xxxxx xxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxx xxxxxxxx.

Xxxxxxxxxxxxxx: Xx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxx xxxxxxxxxx Xxxxxxxx xxxxxxx xxxxxxx, xxx xxxxxxx xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxx x xxxxxxxxxx xxxx xx xxxxxxx.
Xxxxxxxxxxxxxxx: Xxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxxx Xxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx, xxxx xxxxxx Xxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxx xxx xxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx Xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx, xxxx Xxxxxxxxx:

Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xx xxxx xx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.
Xxxxxxx Xxx xxx Xxxxxxxx xxxxxxxxxxxxx, xxxx Xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxx Xxxxxx xxxxx xxxxxxxx, xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx. Xxxxxx xxxx xxxxxxx Xxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx. xxx Xxxxxxxxxxxxxx xxxxxxxx x xxxxxxxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XX Xxxxx xxx xx.x.xxxx, XXX xxxx X. xxxx.

Xxxx xxxxxx Xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx: Xxxx xxxx xxx xxxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxx.

XXXXXXXXX: Xx xxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx Xxxxxxxx xx xxxxxx xxxx, xxxxxxx xxx xxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xx xx xxxxxx Xxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx. Xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xXxxXxx. Xxxxxx xxx xx.x.xxxx, XXX XxX xxxxxxxxxxxxx.

b) Zuschlag auf ein Ausbildungsdarlehen

Xx xxxxx xxx, xxxx xx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxxx xxx xx Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxx xx xxxxxx xxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxx xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

Xxxxxx xxx xxx Xxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx xx Xxxxxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxx xx xxxxxxxxx xx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx xxxxxx Xxxxxxxxxxxxx xxxxxxxx xxx xxx xxx xxx Xxxxxxxx "xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx" xxxxxx xxxx.
Xxx xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xx xxxxxx, xxxx xxx Xxxxxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx, xxx xxx Xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxx xxxxxxxx xxxxx.

XXXXXXXXX: Xxxxxx xx xxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx xxxxxx, xxxx xxxx xxxxx Xxxxxx xxxxxxxxxx xxxxxxxxx. Xxx xxxx xxx xxx Xxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXXxXX xxxx X. xxxx.

c) Vertragsstrafe aus einem Ausbildungsverhältnis

xxxxxxxx xxx xxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxxx xxxxx xxx xxxxx xx xxxxxxxxxxxxx Xxxxxx xxx, xxxx xxx Xxxxxxxxxx xx.X. Xxxxxxxxxxx xxxxxxxxxxxxxx xxx xXxxxxxxxxXxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxx xx xxxxx Xxxxxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxxx xxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx xxxx.

Xxxxxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxx xxx Xxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxx Xxxxx xxxxxxx, xxxxxx xxxxxxxxxx xxxxx Xxxxx. Xxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxx, xxxx xxx xxxxx xxxx xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxx xxx xxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx. Xxxx xxxxxx xxx Xxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx.

XXXXXXX: Xxxx xxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxx xx Xxxxxxxxxxxx xxxxx xxx xxxxx Xxxxxxxxxx xx. X. Xxxxxxxxxxxx, xxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xxxx xxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxx xxxx xxxxxx xx, xx xxxxx Xxxxxxxxxxxx xxxxx xxxxx xxxxx xxxxxxxxxxx Xxxxx xxxx xxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxx Xxxxx xxxxxxxxxx xxxxx. Xxxx xxxx xxx Xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx x xxxxx xxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx x xxxxx xxxxxxx xx xxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxxxx.

Xxxxxxxx:
Xxx Xxxxxxx xxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxx Xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxx xxxxxxxxx xx xxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xx Xxxxx xx xxxxxx Xxxxxxxx xxxxxx xx xxxxxx. Xxx xxxxx Xxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxx xxx xx.xxx XXX xx xxxxxx. Xxxxxxxxxxxx xxxxxx xxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxx xxx xxx xxxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx. Xxx xxx xxxxxxxx Xxxxxxxxxxxxxx xxxxx xx Xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx. Xxx xx xxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xx.

10. Sonstige Kosten

Xxxxxx xxx xxxxxx xxxxxxxxx Xxxxxx xxxxxxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxxx. Xxxxxx xxxxx xxxxx xxx Xxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxx.

a) Finanzierungskosten

Xxxxxxx Xxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxx Xxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx:

Xxx xxxxxxxxxxxx Xxxxxxxx xxxxxxx Xxx xxxxx xx xxx xxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx.
Xxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxx x xxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx. Xxxx xxxx xxxx xxxx xxx XXxxxXxXxxxxxxx.
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XXXXXXXXX: Xxxxx xxxx xxx Xxxxxx xxxx xxxxx Xxxxx xxxx Xxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxx xx xxxxxx. Xxxx xxxxxxx Xxx xxx xxxxxxx xxxxxxxxx Xxxxxxxx xx xxx Xxxxxx xxx Xxxxxxx xxx xxx. xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xXxxxxxxxxx XX xxx xx.x.xxxx, XXX xxxx X. xxxx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

Xxxxx Xxx xxxx Xxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxx xxxx xxxxxx Xxxxx xxxxxx xxxx Xxxxxxxxxxxxxx xx Xxxxxxx xxxxxxxxx, xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxx. Xxxx xxx Xxxxxx xxxxxx xxxxx xxxx xx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xXX XxxxxxxxxxXxxxx xxx xx.xx.xxxx, x X xxxxxxxx.

b) Unfall, Beschädigung oder Diebstahl des Fahrzeugs

Xxxxxxxx Xxx xxx Xxxxx Xxxx, Xxxxxxxx, Xxxxx, Xxxx xxxx Xxxxxxx xxx xxxxx Xxxxx xxxxxxxx Xxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxx, xxxxxxx Xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx XXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx. xxxx X X. xxx, Xx. xx.

Xxxxxxx Xxxxxxxxxxxxx: Xxxxxx, Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxx: Xxx xxxxx xxxxxxxxx xxx

c) Materialkosten für das Meisterstück

Xxx xx Xxxxxx xxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxx. Xx xxxxxxx Xxxxx xxxx xxxxxxxx xxx, xxxxxx xxx xxx Xxx xxx Xxxxxxxxxxxxxx xx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx:

Xxxx xxx Xxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx xxxxxx xxxxx xxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx.
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxx: Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

d) Anwalts- und Prozesskosten

Xxxxxx Xxxxxxxxxxxx xxxx xxxxxxxxx, xxxx xxx xx Xxxxxxxxxxxx xxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxx, x. X. xxxx xxx Xxxxxxxxx xxx Xxxxxxx xXX Xxxxxx xxx x.x.xxxx, XXX xxxx X. xxxx.

e) Aufwendungen zur Vorbereitung auf eine Abschlussprüfung

Xxxxxxxx xxxx Xxxxxxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxx xX xx XXxXx XXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

f) Praktikum

Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xXXXxXxxxxx xxx xx.xx.xxxx, XXxXx. xxxx XX X. xxxx.

g) Verwendung von Urlaubsansprüchen und Zeitguthaben

Xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xx Xxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx. Xx xxxxx Xxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxx xxx xx xx Xxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxx. Xxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx xx Xxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxx. Xx Xxxxxxxx xxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx.

Xxx Xxxxx xxx, xx xxx xxx xxx Xxxxxxxxxxx xxxxx "xxxxxxxxxx" Xxxxxxxxxxx xxx xxx xx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xx xxxxx xxxxxxx, xxx Xxxxxxxxxxx xx xxxxxxxxx xxx xxx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

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11. Kostenübernahme von dritter Seite

Xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxx, xxx xxxx xxx xxx. Xxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx. Xxx xxx xxxx xxx Xxxxxxxxxxxx xxx Xxxx, xxx Xxx xxx Xxxxxxx xxxxxxxxxx, xxx Xxxxx xxxxxxxxx xxxxxx xxxx xxx Xxx xx Xxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxx Xxxxxx xxxxxxxx xxxxx.

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Xxxxxxxx:
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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxx xxxxxx.

Kostenübernahme durch den Arbeitgeber

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Kostenübernahme durch die Agentur für Arbeit

Xxxxx Xxx xxxx xxx Xxxx xxxx Xxxxxxxxxxx xxx xxx Xxxxxxx xxxx Xxxxxx xxxxxxxxxxx Xxxxxxx xxxxxxxx xxxxx, xxxxxxxx Xxx xxxxx xxx xxx xxxxxxxxxxx Xxxxxx xxx xxxx xxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xX xx.x XXxXx. Xxx xxx xxxxxxxxxxxx Xxxxxx xxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx:

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Stipendium: Kürzung der Studienkosten fraglich

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Meisterbonus: Keine Kürzung der Werbungskosten

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12. Übernahme von Studiengebühren für berufsbegleitendes Studium

Xxxxxxx xxxxxx Xxxxxxxxxxxx xx Xxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxx xxx. Xxx Xxxxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx. Xx Xxxxxxxx xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxx Xxxxx, xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxx, xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx, xx xxx Xxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx xx.x.xxxx, XXxXx xxxx X X. xxxx.

a) Berufsbegleitendes Studium im Rahmen eines Ausbildungsdienstverhältnisses

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b) Berufsbegleitendes Studium im Rahmen der beruflichen Fortbildung

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13. Wenn die Eltern Bildungskosten des Kindes übernehmen

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Ausbildungskosten: Hohe Studiengebühren bei den Eltern nicht absetzbar

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Xx xxxxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxx xxxxxxxx, xxxxxx Xxxxxx xxxxx xxxxxx, xx xxx xxxxxxxxxxxxxxx Xxxxxx xxxxx xx Xxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx Xxx xxxx xx xx XXxX xxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx Xxxxxxxxx xxxxxxxxx xxxxx. Xxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx xxxx xxxxx xxxx xxxxxxxxxxxxxxxxxx xxxx xxxx.

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XXXXXXXXX: Xxx Xxxxxxxxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxxxxx x xxx xxxx xxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxx xxxxx. Xxxxxx Xxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxx xx, xxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xXxxxxx Xx. Xxxx xxxx: Xxxxxxxxxxx: Xxxxxxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx

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Von Eltern finanzierte Unterkunftskosten beim Kind absetzbar?

Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xx xxxxxxxxxxxx Xxxxx xxx x xxxxx xxxxxxxxxxx x Xxxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxxxxxx xxxxxxxx xxx x.xxx XXX xxx Xxxxxxxxxxxxxx xxxxxxxxx.

Xx Xxxxxx xx Xxxxxxx xxxxx xxxxxxxxxx xxxxx xx xxx xxxxxxxxxxxx xxxx, xxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxx Xxxxx xxxx xxx Xxxxxxxxxx. Xxxxxxx xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxx, xxxxx xxxxx xxx Xxxxxxxxx xxxxxx xxxx. Xxx Xxxxx xxx, xx xxx Xxxx xxx Xxxxx xxx xxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx, xxxxxx xxxxx xxx xxx Xxxxxx xxxxxxx xxxxxx.

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14. Wenn die Eltern das Kind zur Ausbildungsstätte fahren

Xxxx xxxxxxxxxxxx Xxxxxx xx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxx xxxxx, xxxxxxxx Xxx xxxxxxx xxx Xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxx xxxx xx xxxxx Xxxxxxxxxxxx xxxxxxxx xx xxxxxxx. Xx xxx xxxx xxxxx Xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxx xxxxxx, xxxx xx xxxx xxxxxx Xxxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx, xxxx xxx Xxxxxx xxxxxxxx xxx xxxx xxxx xxx Xxxx xx xxxxx xxxxxxxxxx Xxx xxx Xxxxxxxxxx xxxxxxxxxxxxx xxx.

Xxxxxxx xxx Xxxx xxx Xxxx xxx Xxxxxx xxx xxxxxx xxxxxx, xxxx xx xxxxx Xxxxxxxx. Xxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx "xxx Xxxxxxx xxxxxxxxxxxxx Xxxxxxxx" xxxxxxxxxxxxxxx xxx x Xxx. x Xx. x Xxxx x XXxXx. Xxxx xxxxxx xxx xxxxxxxxxx, xxxxxxxxx xxxx xxxxx xxxxxxxxxx Xxxxxxxx, xxx xxx Xxxx xxxxxx xxxxx.
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15. Wie Sie Ihre Aus- und Fortbildungskosten steuerlich geltend machen

Xxxxx Xxx Xxxx Xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx, xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxxx Xxx xxxxxx. Xxx xxxxxxxxxxxxx Xxxxxxxx xxxxx Xxx Xxxxx Xxxxxxxxxxxxxxxx xxx, xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx:

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16. Neue Steuerbefreiung für Leistungen des Arbeitgebers

Xx xx xx Xxx. x xxx x XXX XXX xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx, xxxxxx Xxxxxxxxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx, xxx xxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx.

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17. Homeoffice-Pauschale (2020 - 2022)

Xxxxx Xxxxxxxxxxxx, xxxx xxxx Xxxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx Xxxx xxxxxxx xxx, xxxx xx Xxxxxxxxxx. Xxxx xxxxx xxxxx xxxxxxxxx xxx xxxxx xxxxx xxxxxxxxx Xxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxxx xx xxxxx Xxxx xx Xxxxxxxxxx xxxx xx Xxxxxxxxxxxx. Xx xxx XxxxxxxXxxxxx xxxx xxx xxxx xxxxxxx xxx xxxx xxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx x XXX xxx Xxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxx xxxx xxx XXX xx Xxxx xxxxxxxxx xxx x Xxx. x Xxxx x Xx. xx Xxxx x XXxX xxx xx xx Xxx. x Xxxx xx XXxX, xxxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx"x.

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18. AKTUELL: Zeitsoldaten - Erste Tätigkeitsstätte bei Ausbildung im öffentlichen Dienst

Xxxxxxx xxx Xxxxxx, xxxxxxx xxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx, xxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxx: xx Xxxx xx xxx xx. XxxxxxxxxxxxXxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxx xx Xxxx xxx xxxxxxxxxx Xx xxxx xxx xxx xxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx. Xxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxxxxxxxxx xxxxxx xxx, xxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx.

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19. AKTUELL: Wann liegt eine Fortbildung außerhalb des Arbeitsverhältnisses vor?

Xxxxxx xxxxx Xxxx xxxx Xxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxx Xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxx "xxxxxx Xxxxxxxxxxxxxxxxxx" xxxx, xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxxxxxxxx, xx xxxx Xxx Xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxx. Xxxxx Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx, xxx xxxx xxxx xxxxxxxxxxx xx Xxxxxx xxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx Xxxx "xxxxx Xxxxxxxxxxxxxxxxxx" xxxxxxxxx. Xxx xxx xxxxxxxx xxxxxxxx, xxxx xxx Xxxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XXxXx.

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20. AKTUELL Homeoffice und Arbeitszimmer ab 2023

Xxxx xxxxxxxxxx Xxxxx xxx xxxx xxx xx xxxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx:

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Fall 1: Mittelpunkt der gesamten betrieblichen und beruflichen Betätigung

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Fall 2: Zeitweilige Tätigkeit im Homeoffice neben der Arbeit im Betrieb

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Fall 3: Es steht dauerhaft kein anderer Arbeitsplatz zur Verfügung (Lehrer-Fall)

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Und was gilt in Bezug auf die Ausbildungszeit?

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21. AKTUELL: Darlehenserlass beim Meister-BAföG ist steuerpflichtig

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