Freelancer Tax Help: Can you amortize a training or certification?

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Hi everyone. I am a freelancer in Munich, and I'm in the process of filling out my first tax return here. Does anyone know if you can amortize a training or certification? I am a yoga teacher and did my training last year in order to be able to teach. I only started working and earning an income this year. 

 

And if I can amortize the training, how do I declare it on the EUR form?

 

Thank you very much for any help or advice!

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4 minutes ago, mandalay said:

 

And if I can amortize the training, how do I declare it on the EUR form?

 

No need to amortize/write the costs of – these are normal operating expenses that immediately reduce the profit. Line 41 in the EÜR.

 

 

 

 

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Thank you for your reply. Just to clarify, it's not allowed in this situation to amortize the training? Because I actually want to.

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5 hours ago, mandalay said:

Thank you for your reply. Just to clarify, it's not allowed in this situation to amortize the training?

 

That's not a question of allowed or not, sorry ...

 

5 hours ago, mandalay said:

 

Because I actually want to.

 

... it's not possible. Depreciation is only possible for fixed assets whose use is limited in time. You must state your training costs in the year in which they were actually incurred, i.e. paid. 

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