> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10057700-fortbildungskosten-schulungen-seminare-messen.md). # Training costs (courses, seminars, trade fairs) Help on the Immodio entry item Training costs (courses, seminars, trade fairs).
Use this category for **professional training, courses, seminars and comparable events that have a specific connection with your letting activity**. ### What can be entered here? A landlord's typical training can be, for example: * a seminar on current tenancy law, * a course on the operating cost statement, * a seminar on condominium law, * training on property management, * a course on the ancillary cost or heating cost statement, * training on the tax treatment of let properties, * a seminar on energy requirements for let buildings, * a course on modernisation and maintenance, * a specialist seminar on letting commercial property, * a course on data protection or documentation practice in rental management, * a webinar or online course on a specific letting topic, * a subject-related participation fee for a property event or trade fair where attending it actually serves the existing or specifically intended letting. What is decisive is not the name "seminar", "masterclass" or "property fair" but the **economic connection with your income from letting and leasing**. ### Example: a tenancy law seminar You own several let apartments. You attend a one-day seminar on the following topics: * rent increases, * index-linked and graduated rent, * the law on termination, * operating costs, * current case law for landlords. The participation fee: **€350** The seminar directly serves your existing letting activity. The participation fee can therefore in principle be recorded in this category as training costs relating to the letting. ### The connection with the letting has to be specific Not every event about property is automatically training deductible for tax. A sufficient connection is easy to follow, for example, with a course on: **"A legally reliable operating cost statement for landlords"** or: **"Condominium law for apartment owners and landlords"** The classification is considerably more difficult with events such as: **"Becoming financially free with property"** **"Mindset for property investors"** **"To property millionaire in 10 years"** or general motivational events. The more general the topic and the more private wealth building, personal development or general investment interest is in the foreground, the more important specific evidence becomes that the expenditure actually serves your letting activity subject to tax. Deducting income-related expenditure for tax requires an objective connection with generating income. ### Before the first letting Training costs can in certain circumstances also arise **before rental income first flows**. {% hint style="info" %} Anticipated income-related expenditure requires, however, that there is already a sufficiently specific connection with later letting income subject to tax. {% endhint %} ### A general interest in property is not sufficient You do not yet own a property, do not yet have a specific rental property and merely attend a seminar with the thought: **"Maybe one day I will buy an investment."** There is then generally no clearly demonstrable connection with letting income subject to tax that is specifically intended. The earlier an expense arises before an actual letting, the more important objective evidence of the intention to let becomes. ### Purchase advice is not training The distinction between **imparting knowledge** and **advice or brokerage** is particularly important. #### Training You pay €400 for a seminar **"The tax basics of private residential letting".** These costs can in principle be training costs. #### Advice You pay an adviser €3,000 to: * analyse a specific property to be bought, * accompany the purchase price negotiations, * structure the financing, * support you with the specific property acquisition. that is generally not training. ### Distinguish training and initial education An ordinary landlords' seminar is different from a complete vocational training course or a degree. Section 9 (6) EStG contains special restrictions for **initial vocational training or a first degree**. The income tax guidelines expressly distinguish between initial education and further training. A complete first degree in real estate economics should therefore **not** simply be entered under "training costs for the letting" merely because you also let an apartment. The category is primarily intended for specific professional courses and training events for the letting. ### Enter the seminar fee and travel costs separately The **seminar's participation fee** in principle belongs in this category. Travel costs connected with the event, on the other hand, should not be entered in this category across the board, as Immodio provides more specific categories for them: **"**[**Travel costs of the entrepreneur, travel expenses**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10102900-reisekosten-unternehmer-fahrtkosten.md)**"** and **"**[**Travel costs of the entrepreneur, additional subsistence expenses**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10103100-reisekosten-unternehmer-verpflegungsmehraufwand.md)**"**. #### Example The seminar fee: **€500** The train ticket: **€80** The costs should then be recorded separately in Immodio: **€500 → training costs** **€80 → travel costs / travel expenses** ### Enter specialist literature separately Where you buy a specialist book in addition to the seminar, it does not belong in the training costs category. You can enter the costs of specialist literature in the category "[Magazines, books, digital media (specialist literature)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10150100-zeitschriften-buecher-digitale-medien-fachliteratur.md)". ### Assignment in Immodio For the **assignment select Owner** and then the owner for whom the training costs arose. ### Which documents should you keep? For documentation for tax you should keep in particular the invoice or participation fee, proof of payment, the seminar programme or agenda, a description of the topics dealt with and, where applicable, confirmation of attendance. With trade fairs or larger events the following are also useful: * the fair programme, * the specialist talks attended, * the specific topics relating to the letting, * appointments with service providers, where applicable, * travel records for events away from home.