With effect from 1 July 2015 is the deduction, for income tax purposes, of study expenses (the law refers to training expenditure) is further restricted. Persons who are entitled to regular study financing are no longer allowed to deduct study expenses (even if the performance grant has to be repaid afterwards). The same applies to persons receiving exempt benefits and allowances similar to entitlement to study financing.
Until 1 July 2015, study costs can still be deducted based on the old scheme. Deductible study costs are those above the amount of the performance grant (excluding the travel provision). The performance grant is an interest-bearing loan, which can be converted into a gift. If the performance grant is not subsequently converted into a gift, an additional right to lump-sum deduction exists until 1 July 2015.