schueler Kopie

Kosten für Auslandsschuljahr abzugsfähig

Nach § 25 Abs 9 Schulunterrichts­gesetz gilt ein nachgewiesener mindestens fünfmonatiger und längstens einjähriger fremdsprachiger Schulbesuch im Ausland als erfolgreicher Schulbesuch im Inland. Daher ist bei einem solchen maximal einjährigen Auslandsschulbesuch davon auszugehen, dass im „Einzugsbereich des Wohnortes keine entsprechende Ausbildungsmöglichkeit“ besteht; damit sind die Kosten abzugsfähig (VwGH 30. 1. 2014, 2012/15/0037).

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