In normal times, Konstantin drove to campus every day, attended university lectures, and sat in the library to study. At lunchtime he ate in the cafeteria while the stove stayed cold at home. The heating in his apartment only ran in the morning and in the evening.
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With the corona pandemic, his everyday life changed fundamentally, explains the political student: »I actually only go out to shop and take a walk. I sit at home at the computer for studying and for my part-time job. And I cook a lot more. ”The heating also runs all day now, says Konstantin, because his apartment on the top floor cools down quickly.
143 euros additional costs for electricity
The first receipt recently came in the form of his electricity bill: Konstantin has to pay just under 143 euros to compensate for his increased consumption in the months of April to October and as an additional discount for the following months. Not a fortune, he says, but smaller costs also added up. “For fellow students who may have lost their jobs and were really hit during the crisis, that’s an extra blow in the stomach.”
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The state pays the so-called bridging aid to students who have got into a financial emergency due to Corona. But even if only very few qualify for it: Many have overspending because they are currently studying mostly from home.
Is there a way for them to get these costs back? Yes – with a tax return.
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Those who work in Germany have to pay taxes on their income. If costs arise in connection with work – for example for driving to the office or training courses – these can be included in the tax declaration specified and reimbursed by the state under certain conditions. So you reduce the tax burden.
This basically also applies to Students. However, in German tax law, a distinction is made between students in initial training, e.g. in the Bachelor’s degree, and those in second training, e.g. in the Master’s degree.
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For students in Initial training A tax return is worthwhile if you work on the side and earn so much that you exceed the basic tax allowance of currently 9744 euros per year come. Then they can cost their studies as Special editions state and get reimbursed – but only up to a maximum amount of 6000 euros and only in the year in which they are incurred.
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For students in Second training A tax return is almost always worthwhile: you can pay tuition fees every year as a Advertising expenses specify and even get credited retrospectively. Because anyone who spends more money on his studies than he earns a year has a loss – and can do so as Loss carryforward Have it determined by the tax office and accumulate over the years of study. If you start your job later and earn your first income, the tax office deducts the accumulated loss from the tax burden.
Here is an overview of what students should pay attention to when making their tax returns.
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Konstantin is studying for a master’s degree, so he can state his study costs as business expenses in the tax return and, under certain conditions, also save them (see box). There are several ways to claim higher electricity costs for tax purposes. Tax advisor Raymond Kudraß specializes in deducting training costs and explains which options are most useful for students.
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