Student finance and taxes for BBL students

Questioner

My son is following a BBL training, he is now 18. Is it true that he is not entitled to study financing? I heard that the employer has to pay the costs? Can he or I get money back from the tax authorities?

Lawyer

Your son does not receive any student finance. The employer does not have to reimburse the costs if you have not made any agreements about this (see his employment contract or the collective labour agreement). Your son can enter the costs when he files his tax return. You must keep all receipts (books, laptop, etc.). There is a threshold amount of 500 euros. Suppose you have paid 1500 euros in study costs, then you first deduct 500 euros and your son can deduct the remaining amount of 1000 euros from his taxable income. You therefore do not pay income tax on this.