Tax-deductible driving lessons for class B driving license

Basic information on the deductibility of the cost of driving license hours

• the costs for the driving lessons as part of the driving license training for class B can usually not be canceled even if you have the driving license for it want to get around in order to be able to move between your home and your place of work or if your job involves using a car requires.
• An exception, however, could be that your costs as part of the driving lessons for the class B driving license are arranged by the employer, so to speak. Deductible advertising costs then arise here. So if your employer requires you to get your driver's license because this is an urgent requirement for your continued work, then these costs are tax deductible. The legislator sees the deductibility by the fact that you may be financially disadvantaged Professional advancement could arise if, for example, you are getting a job as a driver for the first time compete.
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• If your employer pays the cost of driving lessons and obtaining a driver's license so that you can drive a company car, then this assumption of costs is not a so-called pecuniary benefit for yourself, but represents a tax-free convenience for you represent.

The exceptions are not always recognized

• The deductibility of driving license costs in the exceptional cases described above corresponds to the legal opinion of the BFH. Unfortunately, not all tax courts recognize this in the same way. The Lower Saxony Finance Court, for example, even rejected the tax recognition of these costs for the driver's license, as a company hired a delivery driver and the driver's license was a very timely requirement for his hiring was.
• Another tax court rejected the deductibility of driver's license costs for an employee who did not want to work as a taxi driver for his in-laws for two years. The judges found that there was no timely and indissoluble connection between the expenses and the future profession.


When can I take driving lessons? - Useful information on driving licenses in Germany

You want to get your driver's license, but you still have a few questions. This article …

• According to tax law, the cost of driving lessons and obtaining a driver's license are not part of the normal training costs. This explains why a student cannot, in principle, deduct these expenses from tax as his own special expenses.