Fremdsprachenkenntnisse gehören zur Allgemeinbildung. Und Bildung ist Privatvergnügen - sagt der Bundesfinanzhof. Das gilt auch dann, wenn solche Kenntnisse Ihnen beruflich durchaus nützlich sind. In bestimmten Fällen aber können die Kosten für einen Sprachkurs doch steuermindernd abgesetzt werden. Informieren Sie sich, wann dies möglich ist und auf was es dabei genau ankommt.

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1. Sprachkurse in Deutschland

Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx xx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx.

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Xxx Xxxxxxxxxxxxxx xxxxxxxxx:

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  • Xxx Xxxxxxxxxxxx xxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxx xx xxx xxxxxxx xxxxxxx xxxxx Xxxxxxxxxx xxxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XXxXx. xxxx XX X. xxxx. Xxx Xxxxxxxxxx xxxx xxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxx xx xxxxxxxxxx xxx.

a) Sprachkurs für Anfänger

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b) Fremdsprachenunterricht zu Hause

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2. Sprachkurse im Ausland

Xxxxxxxx Xxx xxxxx Xxxxxxxxxx xx Xxxxxxx, xxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxx. Xxxx xxx xxx Xxxx, xxxx Xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx, x. X. xxxx Xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx, xxxxxxxxxxxxxx Xxxxxxxxxxxxx, Xxxxxxxxxx xx xxxxxxxxxxxxxxx Xxxxxxx xxxxxx xxxxxx Xxxxx xx.

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a) Absetzbarkeit von Reisekosten

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Vollständiger Abzug der Reisekosten

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Anteiliger Abzug der Reisekosten

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b) Besonderheiten bei Kursen im EWR-Ausland

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3. Sprachkurs als Sonderausgaben absetzbar

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4. Sprachkurs auf Kosten des Arbeitgebers

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5. Sprachkurse in Deutsch

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6. Arbeitgeberleistungen für Deutschkurse zur Integration von Flüchtlingen

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7. Integrationskurse für Ausländer

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