Um ein "Ausbildungsdienstverhältnis" handelt es sich, wenn Sie eine Berufsausbildung im Rahmen eines Dienstverhältnisses absolvieren. Obwohl Ihre Aufwendungen auch in diesem Fall Ausbildungskosten darstellen, können Sie diese in voller Höhe als Werbungskosten absetzen.

1. Was ein Ausbildungsdienstverhältnis ist

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2. Ausbildungsdienstverhältnis ohne steuerpflichtige Bezüge

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3. Kostenübernahme durch den Arbeitgeber

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Besonderheit: Studiengebühren

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4. Kostenübernahme durch den elterlichen Betrieb

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5. Was als Werbungskosten absetzbar ist

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Fahrten zur Ausbildungsstätte

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Fahrten zur Berufsschule

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Weitere Aufwendungen

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6. Finanz- und Steueranwärter: Kosten für die eigene Berufsausbildung

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a) Aufwendungen für die Fahrten zwischen Wohnung und Ausbildungsfinanzamt

Regelmäßiges Ausbildungsfinanzamt

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Vorübergehende Zuordnung zu einem anderen Finanzamt

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Unterrichtsfinanzamt

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b) Aufwendungen bei Teilnahme an auswärtigen Lehrgängen

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Besonderheit bei (Steuer)Anwärter/-innen mit Mahlzeitengestellung

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c) Arbeitgeberersatz

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d) Übertragung der Regelungen für Anwärter anderer Verwaltungen

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