Aufwendungen für ein Erststudium als Erstausbildung sollen nach dem Gesetz nur begrenzt als Sonderausgaben absetzbar. Der Bundesfinanzhof hat jedoch im Juli 2011 zugunsten der Studierenden für die unbegrenzte Absetzbarkeit als Werbungskosten entschieden. Doch schon im Oktober 2011 wird mittels einer Gesetzesänderung die alte Rechtslage wieder hergestellt, nach der die Studienkosten rückwirkend ab 2004 nur im Rahmen der Sonderausgaben berücksichtigt werden. Jetzt wird die Einschränkung vom Bundesverfassungsgericht geprüft.
Musterschreiben: Einspruch wegen Studienkosten (PDF)

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1. Wie ein Erststudium vor 2004 steuerlich berücksichtigt wurde

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2. Erststudium als Erstausbildung nur als Sonderausgaben absetzbar?

a) Frühere Gesetzesregelung: Begrenzter Abzug als Sonderausgaben

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b) Entscheidung des Bundesfinanzhofs: Unbegrenzter Abzug als Werbungskosten

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c) Gesetzesänderung: Ausschluss des Werbungskostenabzugs

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Neuregelung verfassungswidrig?

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d) Bundesverfassungsgericht: Derzeit Klärung der Verfassungsmäßigkeit

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e) Was Betroffene tun sollten

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3. Erststudium nach abgeschlossener Berufsausbildung voll absetzbar

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a) Was gilt als "richtige" erste Berufsausbildung?

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b) Beginn der Zweitausbildung vor Abschluss der Erstausbildung schädlich?

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4. Erststudium im Rahmen eines Ausbildungsdienstverhältnisses

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5. Studienkosten in anderen Fällen als Werbungskosten absetzbar

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Zweitstudium nach einem abgeschlossenen Erststudium

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Erststudium in bestimmten Fällen

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Duales Studium

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6. Wie Sie Studienkosten für vergangene Jahre geltend machen

a) Wenn Sie in den Studienjahren eine Steuererklärung abgegeben haben

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b) Wenn Sie in den Studienjahren keine Steuererklärung abgegeben haben

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7. Was Sie als Studienkosten absetzen können

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An diese Studienkosten denken!

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Fahrtkosten

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Miete und Verpflegungspauschbeträge

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Duales Studium

Xx Xxxxxx xxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xx Xxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxx. Xxx xxxxxx xxxxxxx Xxxxxxx xxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxx Xxxxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxx xxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxx.

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8. Werbungskostenabzug auch bei Finanzierung durch Dritte

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Xxxxxxxx:
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Berücksichtigung der Studienkosten bei den Eltern

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9. Kindergeld und Ausbildungsfreibetrag für die Eltern

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10. Wenn die Berufstätigkeit später im Ausland ausgeübt wird

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