Study and training expenses
If you follow a study or training programme, you can under certain conditions offset your study and training costs against your gross income.
Offsetting your study and training expenses
You can apply via Self Service.Apply
What do you need?
Digital proof of payment of your study and training expenses
You can offset your study and training expenses against your gross salary, end-of-year bonus or holiday allowance. If you wish to use your holiday allowance, you should submit your application by 30 April. If you wish to use your gross salary or end-of-year bonus, you should submit your application by 30 November.
- Only the expenses you incur yourself for your study or training may be offset against tax.
- The study or training programme should be aimed at helping you in your work now or in the future, supporting your career development, or allowing you to maintain your level of expertise.
- Only the expenses from the current calendar year qualify for the allowance.