Aufwendungen für die Promotion oder eine Habilitation sind steuerlich absetzbar. Die Frage ist, ob sie nur begrenzt als Sonderausgaben oder unbegrenzt als Werbungskosten anerkannt werden. Hier erfahren Sie die Antwort.

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1. Promotion

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Promotion als Bestandteil des Arbeitsvertrages

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Promotion und Arbeit als Einheit

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Promotionskosten bei wissenschaftlichen Mitarbeitern

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2. Habilitation

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Professur als Liebhaberei

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Kosten für die Habilitationsfeier als Werbungskosten absetzbar

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