Tutoring for your own children is generally not tax deductible. However, there are special circumstances under which the tax office makes exceptions. A look at the tax regulations shows which situations come into consideration.
Exceptional situation of moving for work-related reasons
In most cases, tutoring cannot be claimed for tax purposes. However, an exception applies if tutoring becomes necessary because a parent’s job-related move makes it necessary to change schools and the child has problems finding the connection to learning in the new school. In this case, tutoring costs can be recognized as business expenses in the tax return, as the income tax assistance association Vereinigte Lohnsteuerhilfe eV (VLH) explains. However, the prerequisite is “that the parents can prove to the tax office that the move is professionally necessary,” emphasizes the VLH. The amount of the deductible amount depends on the time of the move: For moves from March 1, 2024, the maximum amount is 1,286 euros, according to steuertipps.de.
Exceptional situation: learning disability
A second option arises if the tutoring is necessary due to a recognized learning disability such as dyslexia and this is supported by a medical or official medical certificate. In this case, according to the VLH, the expenses can be recognized as an extraordinary tax burden. It is important that the certificate is submitted to the tax office before the measures begin, as evidence issued subsequently will not be accepted.
Important instructions
Tutoring is generally not tax deductible. Parents can only claim costs if a job-related move requires tutoring or a learning disability is medically certified. In both cases, circumstances and evidence should be documented as completely as possible in order to enforce these exceptions with the tax office.
Editorial team finanzen.net
