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Education fees - tax refund - age restriction

Question:
 
I am a knowledge immigrant availing 30% ruling and residing/working in the Netherlands. I have paid education fees this year. I will be 35 years old in January.

Is there an age restriction to avail tax refund/rebate on the fees paid?

Please advise. Thanks in advance. Regards,
 
Answer:
 
There is not a formal age restriction for the deduction of education costs. However, the age will be taken into consideration to determine if the education will be used for a (future) job. If you are 65 it is not likely that the education will benefit your job or will lead to a job. The court of justice decided like this in 2009 in a case of an unemployed man with an age of 64 who followed an education to become a math teacher. The court decided that it would be highly unlikely that he would find a job as a math teacher after he would have graduated. In this light the deduction of education costs were not accepted.
 
 
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Comments (4)
Comment by Satyakam Ghosh on Sun, Jan 10th, 2016 at 10:58 PM
I am a dutch resident and working in netherlands. I would like to know if I study an EMBA from Paris then can I get a tax exemption from dutch government as I pay my taxes in Netherlands.
Comment by Arjan Enneman on Tue, Jan 12th, 2016 at 6:24 PM
For the deduction it doesn‘t matter where the education is followed. So also an EMBA from Paris can be deductible.
Comment by intan meirina on Tue, Mar 1st, 2016 at 7:35 PM
Hi Arjan, i assume this is applicable also for non dutch living and working in NL. Right?
Comment by Arjan Enneman on Thu, Mar 3rd, 2016 at 10:12 AM
Yes, also non Dutch who are living (or working) in the Netherlands may claim a deduction for study costs.
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