What is the first degree of a student?

It’s significantly more difficult for bachelor’s students to claim a tax refund than master’s students.

It’s significantly more difficult for bachelor’s students to claim a tax refund than master’s students. This discriminatory tax scheme was already found unconstitutional by the Federal Finance Court in 2014. Now the Federal Constitutional court to decide in the last instance.

First degree

In the view of the legislator, all costs that are incurred by an initial education are considered extraordinary expenses. An initial education includes a bachelor’s degree since it results in a full-fledged professional qualification and with it you can get a job in the free labor market.

Typical first degree coursese are:

• Bachelor’s degree without a previously completed occupational training
• Occupational training (e.g. banker, Versuchungskaufleute, hairdressers, carpenter and many more)
• The first state exam (Staatsexamen)
• Change of degree of studies before graduation

First degree courses are not:

• Courses for vocational preparation or orientation
• internships
• Basic training at the Federal Armed Forces

According to currently existing law, tuition fees for the initial education (e.g. bachelor’s degree without previous occupational training) are only partly deductible: up to 6.000 Euro as extraordinary costs (not as work-related tax deductions). What’s more, tax refunds for extraordinary expenses can only be claimed in the year that they were incurred and cannot be carried over into later years. That is to say, deductible extraordinary expenses expires when your income in this year is not enough to exhaust all 6.000 Euro in total.

Notes

We recommend you claim the tuition fee for the initial education as work related tax deduction. All costs can be deducted as work-related tax deduction in our tax tool.

Second degree

A second education is every degree of studies that’s after completion of the first degree of studies.

Typical second degrees are:

• Master’s degree
• a second occupational education
• Bachelor’s degree after completing an occupational education (E.g. a degree after an apprenticeship)
• Occupational education after completing a bachelor’s degree
• First degree as a part of service or on-the-job training e.g. officers, professional soldiers, the federal armed forces or in a dual degree program
• A university degree after completing a course of study in a technical college, teacher’s college or an art academy
• doctoral studies
• MBA degree program
• Legal trainee and prospective teacher after the first Staatsexamen
• postgraduate studies in the “Master of Laws” (LL.M degree)
• When you take multiple courses of studies simultaneously: after completing the first course of studies, the second course of studies would count as the second degree

The full amount of tuition fees for a second degree are considered as work-related tax deductions and loss carry forward can be applied. When the work-related expenses exceed the income, a loss arises. This loss can be carried over in later years when you earn money. When the work-related expenses exceed the income, a loss arises. This loss can be carried over in later years when you earn money.

Difference between the first and second degree

The Federal Finance Court holds the discriminatory treatment of first and second degree unconstitutional. It contradicts the ability-to-pay principle and the general principle of equality. The question regarding the first degree courses stays the subject of a decision by the Federal Constitutional Court. Those who would like to benefit from a positive decision of the Federal Constitutional Court should submit a tax declaration and have the loss assessed, as well as whether no gains were generated.

What the the different types of degrees available?

There are many types of degrees that you can study at university, from your first qualification, through to a second degree or even a research-based Masters or PhD. Each degree type also lines up with the Australian Qualifications Framework levels (AQF-Levels). If you're confused about which type of degree you are looking for, we've broken it down into the different types below:

Undergraduate

An undergraduate degree is generally the first degree a student will complete in a specific subject area. The most common undergraduate degree type is a Bachelor degree (AQF Level 7). Bachelor degrees are normally three years in duration, but they can be combined with other degrees to study a set Double Degree. If the two degrees you want to study are not available as a set double degree, you may be able to put together your own custom double degree (or what we call concurrent study), although there are some restrictions on this.

Some other entry-level undergraduate degrees we offer are:

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An undergraduate degree is an academic program of study leading to a qualification, such as an associate degree, diploma or bachelor degree. Honours degrees are also considered to be undergraduate degrees.

An undergraduate degree is usually the first degree that you undertake when you enter university.

Didn't find the answer you were looking for?

Starting university can be a confusing time for school leavers, especially when they are unsure of the next path to take. Understanding the different levels of university degrees is a good start to help students feel confident when making these decisions and make the most of their time at university.

Associates Degrees

The first level of university degrees is the Associates degree, often requiring a student to have their high-school certificate (or equivalent). Associates degrees are offered at technical schools or community colleges and are typically two years in duration. If students wish to gain an entry-level position for a wide range of jobs including graphic design, air traffic control, nursing and the police, this is a great degree option to provide students with adequate training. Transferable associate degrees are also available for students who wish to continue their education at university after covering the foundation educational requirements. Two of the most common Associate degrees students attain are Associate of Arts and Associate of Science.

Bachelor’s Degrees

The second level of university degrees is a Bachelor’s degree, which also requires students to have a high-school certificate to apply. This is the most commonly chosen undergraduate program for school leavers and often require three to four years full time for completion. Students completing a Bachelor’s degree are given the opportunity to select one or two areas to major in for their studies, with common choices including finance, biology and communications. Upon graduating, students have qualifications to work in entry-level and often management-level positions. Alternatively, students may choose to continue their studies in other graduate programs. A common example of Bachelor’s degree is a Bachelor of Arts.

Master’s Degrees

The third level of university degrees is a Master’s degree. This is a graduate program which gives students the opportunity to specialize in a chosen area of study, which often involve developing a thesis or undertaking major projects. A Master’s degree requires students to complete an additional 1-2 years of study and will often involve some pre-requisites for a student to be eligible to apply. This includes the successful completion of an undergraduate degree, alongside achieving a threshold grade point average (or equivalent) and may even require students to sit an admission exam. Successful Master’s graduates have qualifications to work in advanced jobs in executive positions. A common example of a Master’s degree is a Master of Science.

Doctoral Degrees

The most advanced degree is the Doctoral degree, commonly referred to as a Ph. D. To apply, students must have a bachelor’s degree and in some cases a master’s, alongside other entry requirements such as sitting standardized tests and providing letters of recommendation. Doctoral degrees take several years to complete and involve a major research project. There are differences in Doctoral degrees depending on the field of study, for example medical programs will include the completion of practical clinical hours. Those graduating with a Ph. D with have qualification to work as experts in research. A common of a Doctoral degree is a Doctor of Medicine.

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