If I already have a degree, and then pursue a second degree in an unrelated field, do the tuition fees lower my taxable income? What does it depend on? For example, assume that in 2022 I have an income of 50.000, and in 2022-2025 I have tuition fees of 25.000 each of the four years, and in 2025 I have an income of 50.000. In 2023 and 2024 I don't have an income. Does it matter in which country I earn the second degree / where the tuition fee is paid? The income comes from work in Germany. Are other factors relevant? (When / how long) is it possible to "collect" losses (e.g. tuition fees) for a tax deduction in the future (or even in the past?) as a "Verlustvortrag"? And is the date of the respective payment of the tuition fee relevant? In particular, does it make a difference whether I pay the tuition fee at the 31.12.2022 or at the 01.01.2023?

Edit: I have not decided in which country I will obtain the second degree, it could be in Germany or in another country within the European Union, or even a degree that takes place in multiple EU countries. So I am interested in answers for any of these scenarios.

  • You should clarify if you are studying in Germany or not, as it will change the situation significantly. If you e.g. study for 4 years in the UK, you are expected to move there and pay taxes there and you cannot claim these times with negative income (also) in Germany.
    – Solarflare
    Jul 11 at 10:15
  • @Solarflare Thanks, I edited the question.
    – simplemind
    Jul 11 at 11:56

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