{"id":394,"date":"2016-09-26T12:38:18","date_gmt":"2016-09-26T10:38:18","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/scholingsuitgaven-niet-meer-aftrekbaar\/"},"modified":"2026-03-03T10:32:47","modified_gmt":"2026-03-03T09:32:47","slug":"training-expenses-are-no-longer-tax-deductible","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/scholingsuitgaven-niet-meer-aftrekbaar\/","title":{"rendered":"Training expenses are no longer tax-deductible"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2651 size-large\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20160926_scholingsuitgaven_afschaffing_VWGNijhof-1024x384.jpg\" alt=\"training expenses, training allowance, study costs, abolition (Vwgnijhof)\" width=\"1024\" height=\"384\" \/><\/p>\n<p>Changes in the law have rendered this article obsolete. See our article <a href=\"https:\/\/vwg.nl\/en\/nieuws\/monumentenaftrek-toch-niet-afgeschaft\/\" target=\"_blank\" rel=\"noopener\">Monument and education deductions not abolished after all<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>One of the objectives of the 2017 Tax Plans is simplification. The best and simplest way to achieve this is to abolish schemes. In addition to the <a href=\"https:\/\/vwg.nl\/en\/nieuws\/aftrek-monumentenpand-afgeschaft\/\" target=\"_blank\" rel=\"noopener\">deduction of costs relating to listed buildings<\/a> In this context, the tax relief on training expenses will also have to go.<\/p>\n<h4>Training costs<\/h4>\n<p>The costs of a course or study programme aimed at a (future) profession are deductible as training expenses. There is no entitlement to a tax relief on these costs <a href=\"https:\/\/www.duo.nl\/particulier\/\" target=\"_blank\" rel=\"noopener\">student finance<\/a>. The deduction for education expenses covers only the costs of the taxpayer\u2019s own education.<\/p>\n<p>The course or programme of study must be aimed at changing the taxpayer\u2019s economic position, or at improving or maintaining their existing knowledge. The improvement or maintenance of that position must also be reasonably achievable. The costs of a course undertaken purely as a hobby are, of course, not deductible.<\/p>\n<p>This tax deduction forms part of the personal allowance and must be claimed on the income tax return.<\/p>\n<h4>Threshold\/maximum<\/h4>\n<p>A threshold of \u20ac250 and a maximum of \u20ac15,000 apply to the deduction of training expenses. Only actual costs incurred by the taxpayer may be deducted.<\/p>\n<h4>Abolished<\/h4>\n<p>The scheme will be <strong>with effect from 1 January 2018<\/strong> abolished. Research has shown that the deduction is rarely claimed and that those who do claim it are relatively highly educated. Furthermore, the scheme is difficult for the tax authorities to administer.<\/p>\n<p>A new scheme is to be introduced in the form of training vouchers. These are intended for people who are less likely to undertake training of their own accord. As it will take some time to finalise the details of this scheme, the tax deduction for training expenses will be abolished in 2018 rather than 2017.<\/p>","protected":false},"excerpt":{"rendered":"<p>Het wetgevingsproces heeft dit artikel achterhaald. Zie ons artikel Monumenten- en scholingsaftrek toch niet afgeschaft. &nbsp; E\u00e9n van de doelstellingen van de Belastingplannen 2017 is vereenvoudiging. De beste en simpelste manier van vereenvoudigen is het afschaffen van regelingen. Naast de aftrek van kosten voor monumentenpanden moet ook de aftrek van scholingsuitgaven er in dit verband [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-394","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/394","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=394"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/394\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}