Originally Posted by
Flying Lawyer
Why that?? Costs for a driving license are - as far as I am aware of - costs "der privaten Lebensführung" and irrelevant from a tax perspective unless you get a truck license and will use this license only for business / job purposes (BFH-Urteil vom 29.6.1984, BStBl. 1984 II S. 694). Cost for a license may be "vorweggenommene Werbungskosten" (not: Sonderausgaben) if you need the license to dramatically improve your perspectives on the job market as a Chauffeur driver (FG Baden-Württemberg vom 29.8.2006, 14 K 46/06) and the license is required for your job and private interests can be exluded.
Okay - german tax law´s are not easy. But - my colleague was succesfull by claiming that to "Sonderausgaben" - back in 2002 - maybe it was just luck or the rules may have changed or there are special rules for foreigners, becoming German residents and passport-holders. Don´t know - you may ask me anything about soccer-rules but German tax-law? That seems to be your part
Michael