Tax deductibility

Deduct the upskilling costs
from your taxable income
Last update : 16.01.2024

General information

The upskilling costs must:

  • have a direct link to the professional activity performed by the employee,
  • be paid for by the employee,
  • enable the employee to update his/her professional knowledge and facilitate promotion in his/her current professional activity (Fortbildungskosten).

Professional training costs (Ausbildungskosten), which cover expenses incurred in order to gain the knowledge required for a future profession or a change of profession, are non-deductible.

Eligible expenses include:

  • registration fees for continuing training borne by the employee,
  • the costs of buying books, as long as they are purchased on a wholly professional basis (specialist books that are not of general interest).

The location in which the training is held is not taken into consideration.


The employee must deduct the upskilling expenses in the context of the tax return relating to the tax year during which the expenses were incurred.

Example: If in October 2022 someone pays all of the registration fees for a training course that lasts for two years, he/she can only claim these expenses on his/her tax return for the 2022 financial year.

Upskilling expenses are classed as business expenses (frais d'obtention) and can be declared in the corresponding section of the tax return.

Each employee automatically benefits from a minimum lump sum of € 540 for each tax year, in order to cover business expenses.

If jointly taxpaying spouses both receive income from salaried employment, each will benefit from the minimum sum of € 540. Should all of the actual business expenses exceed the lump sum minimum, the employee may deduct them upon request.

It is recommended that the employee briefly explains to the tax office how the training can help him/her to progress in his/her professional career and to provide the tax office with supporting documents proving payment of the registration fees and participation in the continuing training.


Service d'imposition - Section de la retenue d'impôt sur les traitements et salaires
Bureau d'imposition RTS compétent du domicile du salarié

+352 247 52475

+352 247 52475

+352 247 52475