{"id":492,"date":"2017-05-23T14:23:59","date_gmt":"2017-05-23T12:23:59","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/leeftijdsgrens-aftrek-scholingsuitgaven\/"},"modified":"2026-03-03T10:32:58","modified_gmt":"2026-03-03T09:32:58","slug":"age-limit-for-the-tax-deduction-for-education-expenses","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/leeftijdsgrens-aftrek-scholingsuitgaven\/","title":{"rendered":"Age limit for the deduction of education expenses"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3613 size-large\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20170523_leeftijdsgrens_scholingsuitgaven_VWGNijhof-1024x384.jpg\" alt=\"VWGNijhof training expenses, study costs\" width=\"1024\" height=\"384\" \/><\/p>\n<p>Studying: you can never start early enough. If you\u2019re under 30, the maximum limit on education expenses (of \u20ac15,000) doesn\u2019t apply either. Once the <a href=\"http:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=185245&amp;doclang=NL\" target=\"_blank\" rel=\"noopener noreferrer\">Court of Justice of the European Union<\/a> Having already ruled that setting a cap on education expenses for students aged 30 and over does not contravene EU law, the <a href=\"http:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:HR:2017:911\" target=\"_blank\" rel=\"noopener noreferrer\">Supreme Court<\/a> It has now also been confirmed that there is no unlawful discrimination.<\/p>\n<h4>Standard duration of study<\/h4>\n<p>The maximum deduction amount is only relevant to students who are not entitled to student finance. After all, students who are entitled to student finance are not entitled to a deduction for education expenses in any case.<\/p>\n<p>Students who are not entitled to student finance may designate their own standard period of study. This is a period of five consecutive calendar years, before reaching the age of 30. During this period, more than half of the time available for work must be spent on a course of study. This study load must be such that it is not possible to hold a full-time job at the same time. There is no maximum limit on the deduction for education expenses during this period (although the fixed threshold of \u20ac250 does apply).<\/p>\n<h4>Training costs<\/h4>\n<p>You can find out exactly which costs are deductible as education expenses (or as business profits) in our article \u201cEducation costs\u201d (see below).<\/p>\n<p>The aforementioned maximum applies only to specific courses, such as training to become a (commercial) pilot.<\/p>\n<h4>Tax relief on training expenses: how much longer will it last?<\/h4>\n<p>The 2017 tax plans had already provided for the abolition of the tax deduction for training expenses. This measure was due to come into force on 1 January 2018, but was withdrawn shortly after publication. It is by no means out of the question that the tax deduction for education expenses will be reviewed again when new simplification or cost-cutting measures are being considered.<\/p>","protected":false},"excerpt":{"rendered":"<p>Studeren; je kunt er nooit vroeg genoeg mee beginnen. Ben je jonger dan 30 jaar dan is het maximum aan scholingsuitgaven (van \u20ac 15.000) ook nog eens niet van toepassing. Nadat het EU-hof van Justitie al bepaalde dat het stellen van een maximum aan scholingsuitgaven voor studenten van 30 jaar en ouder niet in strijd [&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-492","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/492","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=492"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/492\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}