Study Expenses

Study expenses to maintain your skills and knowledge that are required to maintain or improve your current financial economical position are deductible in your income tax return. This excludes study expenses made for a hobby or just because you have a personal interest. Also excluded are expenses that are too general to be considered study expenses, like a driving license (even if you are a professional driver).

Deductible Study Expenses

Deductible Study Expenses include:

  1. Tuition Fees;
  2. Study Material prescribed by the education institution;
  3. Expenses to get your skills that you acquired elsewhere recognised;
  4. Promotion expenses

Case

In a recent verdict by Court The Hague the conflict was about the deductibility of Study Material.

The tax inspector did not accept the deduction of study material that was claimed in the income tax return 2013. The disputed study material was only recommended by the education institution as additional material and therefore not mandatory to purchase for the education. Therefore the tax inspector concluded that these expenses are not deductible. Court The Hague followed this conclusion and denied this deduction.

Legislation Plans

There are plans to cancel the deduction of the study expenses in the income tax and replace it by something else. These plans are delayed to at least 2019.

Contact

If you have any questions about your study expenses, please contact us.

 

Sources

Article 6.27 Income Tax Act 2001

Court The Hague Case

Legislation Plan