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Wie können sie die Kosten der Dissertation geltend machen?

Die Kosten der Dissertation können Sie deshalb unbegrenzt als Werbungskosten geltend machen. Das gilt jedoch nicht für eine Promotion im Ruhestand nach Ende der Berufstätigkeit. In der Anlage N zur Steuererklärung steht für Fortbildungskosten nur eine Summenzeile zur Verfügung.

Ist die Dissertation älter als 50?

Viele Senior- Studenten hängen die Dissertation aus privatem Interesse an ihr berufliches Leben an. Sie können die Kosten nicht mehr absetzen. Die Finanzämter entscheiden in jedem individuellen Fall neu, ob sie die Berufsbezogenheit anerkennen oder nicht. Als Faustregel hat sich jedoch eingebürgert: Ist man älter als 50, so wird es schwierig.

Wie kann ich die Doktorarbeit voll absetzen?

Dies bedeutet, wer keinen Bachelor, Master, etc. besitzt und stattdessen promoviert, darf die entsprechenden Kosten von Beginn der Doktorarbeit an voll absetzen. Auch in den sonstigen Fällen lässt sich ein entsprechender Zusammenhang leicht nachweisen.

Ist die Dissertation berufsbezogen?

Bedingung ist lediglich, dass ein berufsbezogener Zusammenhang besteht. Bei so gut wie allen wissenschaftlichen Mitarbeitern ist dies automatisch der Fall, da die Dissertation in aller Regel an die Stelle gebunden ist. Immer gilt dies auch, wenn die Doktorarbeit den regulären Studienabschluss nicht ergänzt, sondern ersetzt.

Last Update: Oct 2021


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