If you do postgraduate studies alongside your job, nothing changes for you, you simply continue to pay your income tax as usual. Same goes if you're totally into it Study dedicate and work on the side.

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How much do you have to pay?

Onset of Taxation: How Much tax Unfortunately, it is not possible to say in general terms that you will have to pay – too many factors play a role here, and the possibilities for each individual to reduce their tax burden by deducting income-related expenses, special expenses, etc. are too diverse.

Therefore, only the most important aspects can be considered.

Tax credit

If you remain under 7.664 Euro per year, you are tax-free in any case; what goes beyond it must be taxed with percentages beginning with 16,5 percent and rising with the income level. You can calculate your tax burden using the tax formulas of § 32a EStG.

As a student, it is common for you to E.g. quite a lot during the semester break and then nothing at all for months to earn. None Anxiety: If you pay income tax in this one month, but do not exceed the basic tax-free allowance of EUR 7.664 on average over the year, you can get these taxes back as soon as the year is over. For this purpose, an “application for income tax assessment” must be submitted to the responsible tax office of your own place of residence.

Lower taxation rate

Anyone who cannot wait for the annual tax assessment because that Money is needed immediately can contact the tax office to lower the tax rate. This is possible by entering an exemption or additional amount on the tax cards. The application must be submitted to the tax office responsible for your place of residence.

In taxation, as in social security, there is a Term the "marginal employment" (mini-jobs), however, the employer has much more leeway here. In principle, all employment relationships can be kept on tax cards. As of April 2003, the income limit for the lower mini-jobs was increased from 325 to 400 euros. There are no taxes for employees in this earnings bracket.

What can you do?

Advertising costs are the expenses you incur to earn, secure and maintain your wage. These include contributions to professional associations, travel expenses, application costs, childcare during working hours, etc.

Anyone who can prove that he has spent more than 920 Euro for this purpose should do so (tax-exempt). If this value is not reached, the collection of receipts and receipts is superfluous, because the financial authority automatically automatically charges 920 Euro.

Social security expenses (e.g. Health insurance), tax advice (corresponding literature, programs) or donations fall under the heading of special expenses. Finally, the exceptional burdens should also be mentioned. who e.g. For example, if you have spent a lot of money on health care or on aids in the case of a disability, you should state this accordingly.

Costs of the study

All Costs, which arise from the course (matriculation fees, books...) are so-called special expenses and as such are tax deductible. Proven training costs are only taken into account up to 920 euros per year. Attention: When assigning expenditure there has been a fundamental change in the case law of the highest court for the study of special expenses. Thereafter, these costs can also be considered as income-related expenses if they are related to the Job arise (advantage: not limited to 920 euros).

Training costs can also be claimed as advertising costs: in addition to the already undisputed expenses incurred in the generation of income (advertising or operating costs) and which, in the case of dependent employment, are lump sumed at 920 euros / year, if no additional costs can be proven, “Training costs” are also recognized.

Who is responsible for his expatriation or Further Training, i.e. also studying, can deduct these costs from his income tax (BFH ruling: 20.7.2006, Az. VI R 26/05). As a rule, the tax office assumes income-related expenses if these arise for the consolidation and expansion of knowledge in the profession already practiced. Is an off or Further Training A prerequisite for being able to do a job at some point in the first place thanks to the skills you have learned (this usually applies to every first degree), but these costs are considered special expenses.

Advertising costs or special expenses?

You should think carefully about whether you should list these as income-related expenses with your income from employed work or whether you would like to apply for a deduction as special expenses. Because: Special expenses can only be deducted up to a maximum of 920 euros per year, with external accommodation it is a maximum of 1.227 euros. However, income-related expenses can be deducted indefinitely beyond the lump sum. Since this amount is covered by teaching materials, tuition fees, travel expenses, etc. fast reached, you should try to make the expenses as income-related expenses credible.

On July 25.7.2001, 77 (Az. VI R 00/XNUMX), the Federal Finance Court also decided that travel expenses from home to the place of training and trips home from the place of training to the place of residence of the parents represent deductible additional expenses. In a “minor” statement, tuition fees were also declared deductible. It is still unclear whether tuition fees can still be deducted as early advertising costs years after graduation, if you have long been in the profession. The tax authorities would probably reject this, but the legal process would still remain.