Basic Tax Allowance
The most important tax allowance for trainees is the basic tax allowance. For the year 2025, it amounts to €10,908 annually. As long as the annual income of the trainee does not exceed this amount, no income tax is due. The basic tax allowance ensures that the minimum subsistence level remains tax-free.
Standard Deduction for Expenses
Trainees can claim a standard deduction for expenses of €1,230 per year. Deductible expenses include all costs related to the training, such as travel to the training location and vocational school. If the actual expenses are higher than the standard deduction, these may be claimed on the tax return.
Special Expenses Deduction
In addition, trainees can utilize a special expenses deduction of €36 per year. This flat rate is automatically considered in the tax calculation and reduces the taxable income.
Commuting Allowance
If the trainee travels daily between their home and training location, they can claim a commuting allowance of €0.30 per kilometer driven (one way). From the 21st kilometer onward, the allowance is €0.38 per kilometer. This allowance can be claimed as part of the deductible expenses and reduces the taxable income.
Child Allowances
Trainees who already have children can benefit from child allowances. The child allowance currently amounts to €8,952 per year for both parents together and is divided equally. Alternatively, child benefits are paid, depending on which option is more tax-advantageous for the trainee.
Allowances for Single Parents
Single trainee parents can claim the relief amount for single parents. This amounts to €4,260 annually for the first child and increases by €240 for each additional child. The relief amount is taken into account when calculating income tax and reduces the taxable income.
Deductions for Special Expenses
Certain special expenses, such as contributions to health and long-term care insurance as well as liability insurance, can also be claimed as deductions. These reduce the taxable income and can lower the tax burden. Typically, these amounts are automatically considered in the tax calculation.
Tax Allowances for Secondary Employment
Trainees who have a secondary job alongside their training can benefit from tax exemptions for mini-jobs under certain conditions. As long as the income from the secondary job does not exceed €520 per month, remains tax-exempt.