FIS is recognized as a private, independent school providing general primary/secondary education (allgemeinbildende Ergänzungsschule). 30% of fees up to a limit of €5.000 per child (tuition plus registration/re-enrollment fee) for children in Grades 1-12 are tax-deductible as extraordinary expenses (Sonderausgaben). Please be aware that the school’s tax certificate (Steuerbescheinigung) will show amounts in the calendar year when received in the school’s bank account. If you have a child in Grade 12 you may consider the Personal Payment plan, which spreads the tuition over two calendar years.
First Steps, Pre-Primary, Primary
Parents who pay FIS school fees themselves may claim as “Sonderausgaben” two-thirds of the child-care costs (not for transportation) invoiced by FIS, up to a maximum of € 4,000 per child. The payment has to be made to a FIS bank account.
Fees of FIS 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:
- Payment or reimbursement of the fee of FIS are additional remuneration to the regular contractual owed salary.
- The fees paid to FIS may consist only of expenses for child care and supervision of children. Not included in the above are: transportation expenses or standard instructional costs.
- The expenses must be incurred exclusively for pre-school children.
- The childcare must be provided in a kindergarten or equivalent facilities.
The applicable legal regulations can be found in Section 3 No. 33 of the German Income Tax Law and in R. 3.33 Wage Tax Regulations 2013.
If you employ the services of a tax advisor, he/she will advise you further, or you are welcome to call our Director of Finance & Operations, Dr. Constantin Loebus, at +49 (0)6171 2024-492.