30% of school fees for our primary schools and secondary schools are tax deductible as special expenses if you claim a tax-free child allowance or child benefit for a child of school age. This does not include accommodation, day care or food charges for the child.
Since 2008, a maximum amount of €5,000 has been stipulated for tax purposes. This means that each set of parents may not deduct more than €5,000 per child (30% of €16,667) from their tax liability for school fees paid (§ 10 Paragraph 1 Clause 9 German Income Tax Act, Special Expenses).
Day care centre costs (and parental contributions to nursery and pre-school) may also count as work-related childcare costs and may be tax deductible in certain circumstances. The child must live in the household and must be under 14 years of age. If both parents or one single parent are in work, two thirds of childcare expenses incurred may be stated to be operating or professional expenses for tax purposes up to a maximum amount of €4,000 per child.
Phorms Education cannot accept any liability for the accuracy of the above information. Please discuss all matters with your tax consultant directly.