{"id":9489,"date":"2018-03-19T08:00:13","date_gmt":"2018-03-19T07:00:13","guid":{"rendered":"https:\/\/tunal-stb.de\/reimbursement-of-the-employer-for-further-education-and-training-of-the-employee\/"},"modified":"2023-07-21T09:17:24","modified_gmt":"2023-07-21T07:17:24","slug":"reimbursement-of-the-employer-for-further-education-and-training-of-the-employee","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/reimbursement-of-the-employer-for-further-education-and-training-of-the-employee\/","title":{"rendered":"Reimbursement of the employer for further education and training of the employee"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Reimbursement of the employer &#8211; Continuing education &#8211; Further education &#8211; Tax consultant &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen<\/p>\n<\/div><\/div>[vc_single_image image=&#8221;5499&#8243; img_size=&#8221;full&#8221;][ultimate_heading main_heading=&#8221;Erstattungen des Arbeitgebers f\u00fcr Fort- und Weiterbildung des Arbeitnehmers&#8221; alignment=&#8221;left&#8221;][\/ultimate_heading][vc_separator style=&#8221;shadow&#8221;]<div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>Reimbursements by the employer: Expenses for initial training are regularly costs of private living and can only be taken into account (to a limited extent) within the framework of special expenses. If, on the other hand, an employee pursues further training in an already learned profession or retraining in preparation for a change of profession, the corresponding expenses are generally deductible as income-related expenses.<\/p>\n<p>If an employer provides subsidies for a vocational training or continuing education measure of the employee, these reimbursements remain exempt from wage tax and social security contributions if the training measure is carried out in the <strong>very predominant operational interest of<\/strong> the employer. It should be noted, however, that cost transfers that are contingent on passing the exam can be harmful.<\/p>\n<p>The tax authorities are of the opinion that in this case the employer&#8217;s benefit is not an assumption of costs agreed from the outset, but rather a type of <strong>&#8220;bonus&#8221;<\/strong>. Since the subsequent payment is made (only) subject to passing the examination, there is <strong>taxable<\/strong> income in this respect. In the example case, the payment of 5,000 euros in 2017 therefore increases the salary subject to wage tax and social security contributions; the deduction of income-related expenses for the years 2015 to 2017 is retained.<\/p>\n<p><em><strong>(For more comments &amp; information on this, please see our Information Letter 03\/2018).<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\">[vc_masonry_media_grid grid_id=&#8221;vc_gid:1521559708887-c408994f-1eef-3&#8243; include=&#8221;5553,5552,5551,5550,5549,5548&#8243;]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Reimbursement of the employer &#8211; Continuing education &#8211; Further education &#8211; Tax consultant &#8211; Hagen &#8211; Holzwickede &#8211; Kamen &#8211; L\u00fcnen [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Erstattungen des Arbeitgebers f\u00fcr Fort- und Weiterbildung des Arbeitnehmers\" alignment=\"left\"][\/ultimate_heading][vc_separator style=\"shadow\"]Reimbursements by the employer: Expenses for initial training are regularly costs of private living and can only be taken into account...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[693,536,692,535],"tags":[696,697,694,695],"class_list":["post-9489","post","type-post","status-publish","format-standard","hentry","category-continuing-education-and-training","category-employees","category-employer","category-information-letter","tag-advanced-training","tag-continuing-education","tag-employer","tag-refunds"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9489"}],"version-history":[{"count":3,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9489\/revisions"}],"predecessor-version":[{"id":9500,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9489\/revisions\/9500"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}