# Can I claim Fortbildung (Training and Professional Development) as a business expense in Austria?

**Yes, fully claimable.** Work-related training and professional development is fully deductible under §4 Abs 4 EStG. This covers courses, conferences, seminars, and professional memberships. Education for a completely new career is personal Sonderausgaben (different rules). WKO training grants may be available.

Typical amount: Professional courses: €200–€2,000 per course. Annual conference attendance: €500–€3,000 including travel. Annual professional books/subscriptions: €200–€800.

## What Finanzamt Österreich / BMF says

§4 Abs 4 EStG and §16 Abs 1 Z 10 EStG (training as Werbungskosten/Betriebsausgaben); distinction between Fortbildung (further training) and Ausbildung (initial training) critical.

## When you can claim

- Professional courses, seminars, and workshops directly related to current business activity: 100% deductible
- Industry conferences and trade fair attendance with a learning component: 100% deductible (travel and accommodation as Reisespesen)
- Language courses where the language is directly used in the business: deductible
- Software and technical training for tools used in the business: 100% deductible
- Professional membership fees (e.g., WKO, professional chamber, trade associations): 100% deductible
- Books, journals, and subscriptions for professional knowledge: 100% deductible
- Employee training costs: 100% deductible as Personalkosten

## When you cannot claim

- Training for a completely new profession unrelated to current business (Ausbildung, not Fortbildung): not a business deduction; may qualify as personal Sonderausgaben
- General hobby or personal development courses with no business nexus
- University degree costs where the degree is not required for the current occupation

## Good to know

**Pro tip:** WKO (Wirtschaftskammer Österreich) offers subsidised training for member businesses, including leadership, digital, and export-related programmes. Some courses are partly funded by the Wirtschaftsförderungsinstitut (WIFI), a WKO subsidiary offering heavily subsidised training that reduces out-of-pocket costs while maintaining the full deductible amount.

**Important:** The Fortbildung vs Ausbildung distinction is a common audit trigger. If a self-employed person without a medical degree pays for medical school, that is Ausbildung, not deductible as a business expense. But a practicing doctor paying for specialist CPD is Fortbildung, fully deductible.

Source: https://www.bmf.gv.at/themen/steuern/arbeitnehmer-arbeitgeber/werbungskosten.html

## Related expenses

- [Beratungskosten (Professional Fees)](https://accounts-os.com/at/expenses/professional-fees-at)
- [Homeoffice (Home Office Expenses)](https://accounts-os.com/at/expenses/home-office-at)
- [Reisespesen (Business Travel Expenses)](https://accounts-os.com/at/expenses/travel-at)