Deducting Expenses for a Trip Abroad

Language schools often advertise to learn a language in the country where it is normally spoken. No question, this sure makes sense. If you travelled for business purposes, learn how to make sure how to have cost be eligible as a tax deduction.


The FG Berlin clarified the rules on October 10, 2003 (re 2 K 2134/01) somewhat. According to standing judgments of the Federal Tax Court, trips abroad which could been privately as well professionally caused following general experience of life. It will only then qualify as a professional trip and so be deductible if the requirements are met.

The trip has to be exclusively or at least predominantly in vocational interest. the school's program has to show that private interests like recreation, education, and sightseeing are at least almost totally out of question. Keep in mind, not only the program itself but also its realization must not point to private interests. If this is not the case, then the total costs will not be deductible at all. This follows the general tax rule of uniform consideration of facts in taxation. Facts are usually either private or professional unless an objectively determined quota exists. Now don't starting developing a complicated relationship to your job, the distinction must easily and securely understood. If your boss pays a share of your costs, this will clearly make the expense eligible.


Published on the old CMS: 2006/12/28
Read on the old CMS till November 2008: 64 reads


Additional information