FIS is recog­nized as an "allgemeinbildende Ergänzungsschule" (a private, independent school providing general primary/secondary education). 30% of fees (tuition plus capital assessment plus registration fee) for children in Grades 1-12 are tax-deductible as "Sonderausgaben" (extra­ordinary expenses).

Capital Assessment Fee - Tax-Deductible
Many of you have had problems with your finance authority (Finanzamt) when filing your tax returns. Some tax offices do not allow the Capital Assessment Fee (first year €5,500, second year €5,500) as tax-deductible expense under the heading "Sonderausgaben". The tax offices were basing this decision on an incorrect interpretation. Thanks to our efforts, however, the regional finance office (Oberfinanzdirektion – OFD), whose instructions are binding for the Finanzämter, have stepped in. To obtain this ruling, FIS furnished the OFD with documents and proofs that the Capital Assessment Fee is indeed used for the school's building operation.

If you have a recent income tax assessment (Einkommensteuerbescheid) and are experiencing problems with the tax office with regard to the acknowledgment of the Capital Assessment as part of a "Sonderausgabe", you should lodge an objection (Einspruch) and draw their attention to the fact that the OFD has issued an order in this connection, quoting their reference number S 2221A-67-St II27.

First Steps, Pre-Primary, Primary
Additional benefits reimbursed to you or paid on your behalf by your employer are normally treated as taxable income (geldwerter Vorteil). Fees for pre-school children are not treated as taxable income under the following conditions:

• At least one parent must be employed and subject to income tax.
• The employer of the tax-paying parent agrees to provide the required fees as additional remuneration together with the regular monthly salary.
• The employer pays the fees for the children directly to FIS-The employer reimburses the fees to the employee upon presentation of the FIS invoice paid by the employee.
• The fees paid to FIS may consist only of expenses for the accommodation and supervision of children.

Not included in the above are:

• Transportation expenses or instructional costs.

The expenses must be incurred exclusively for pre-school children. The applicable legal regulations can be found in Section 3 No. 33 of the German Income Tax Law and Paragraph 21a of the Wage Tax Law.

If you employ the services of a tax advisor, he/she will advise you further, or you are welcome to call our Business Manager,
Detlev Siebrecht, at +49 (0) 6171-2024-492.

The Tuition Reduction Program (TRP) was created to ensure international and social diversity at FIS and to make the school accessible to students in Grade 1 and above with the interest and need for an international education, but who would otherwise be unable to attend the school due to limited family income.

To read a full description of this program in English or in German, see the information below.

Tuition Reduction Program Application

Tuition Reduction Information (English)

Tuition Reduction Information (German)

For students who start at the beginning of a school year or re-enroll for a new school year, all tuition and fees are payable in advance and at the latest on the first school day.

Through arrangements with the business office, two alternative payment plans are available for families who pay tuition privately.

Alternative 1
55% of tuition and transportation fees are due on the first school day and the remaining 45% are payable in December with a surcharge of €30 per child. The Capital Assessment fee (CA) is due on the first school day.

Alternative 2
A monthly payment schedule with a 3.0% surcharge on the out standing balance. The proration plan for students entering or leaving during the course of a school year is not affected by this alternative. All fees must be paid latest on 1 June of the relevant school year.

Late Entrants
For students entering during the course of a school year, tuition and fees are payable 4 weeks from receipt of the invoice. Payment Alternative 1 applies only to those students who enroll before December. Alternative 2 applies to all students entering during the course of a school year.

If you are interested in a personal payment schedule, please call Margret Ortel, Customer Accounts, at +49 (0) 6171-2024-491.