For employees, self-employed persons and companies in Austria, there are numerous tax benefits in connection with expenses for continuing education.

The tuition fee is tax deductible for employees ("Werbungskosten"). Furthermore, other related costs (e.g., work equipment, specialist literature, travel expenses, etc.) are also deductible. Depending on your income, you can save up to 50% of the tuition fee. 

Self-employed persons have the option of deducting the tuition fee expenses as business expenses on their income tax returns ("Betriebsausgaben). Furthermore, other related costs (work equipment, specialist literature, travel expenses, etc.) are also deductible.

For Austrian companies, training costs as business expenses reduce the tax base (see § 4 EStG “Betriebsausgaben”). In addition to tuition fees, other related costs (work equipment, specialist literature, travel costs, etc.) that are covered by the employer can also be recognised as business expenses.

When a company provides financial support for its employees' continuing education programes instead of paying bonuses, it is a win-win situation for both sides:

  • For employees, tuition fees are tax-free, resulting in a financial benefit of up to 50%.  
  • There are no payroll related costs for the employer, and the expenses for further training are tax-deductible.
     

Für nähere Informationen wenden Sie sich bitte an Ihre/n SteuerberaterIn oder an das Bundesministerium für Finanzen, opens an external URL in a new window.

For further information, please contact your tax advisor or the Federal Ministry of Finance, opens an external URL in a new window.

Other countries may have similar tax arrangements, slightly varying from the Austrian system. For detailed information in this regard please refer to the responsible institution of the respective country.