Status: October 8, 2026
Professional drivers must regularly refresh their qualifications. Despite this, there is no simple answer to the question of who bears the further education costs following the pattern “always the driver” or “always the employer.” Furthermore, two questions must be distinguished: Who must bear the costs? And: Is an employer payment subject to income tax as wages?
What is required
According to § 5 BKrFQG, drivers must generally complete further education every five years after acquiring their basic qualification. This takes place at a recognized training institution. The scope amounts to 35 teaching units; each unit lasts 60 minutes, and the units can be completed in sections of at least seven teaching units.
The BKrFQG regulates the obligation for further education and its procedure. However, § 5 does not contain a general rule stating that in every employment relationship, either the driver or always the employer must pay the bill. For this purpose, an employment contract, collective agreement, or a works agreement can be particularly important.
What the Münster judgment actually says
The Finance Court of Münster ruled on August 9, 2016 (Case No. 13 K 3218/13 L) regarding an employer in the special and heavy transport sector. He had paid for the required further education of his drivers. In this company, a collective agreement provision also applied: After more than three years of employment, the employer had to cover the costs.
The tax office treated the costs as wages. The Finance Court revoked the liability notice: In the specific case, the employer’s business interest prevailed. The training imparted knowledge regarding safety and economical driving, which were important for the operation. The fact that drivers could also continue to use their qualification did not change the court’s assessment in its view.
The judgment thus answers a tax question for a specific set of circumstances. It does not establish a general obligation for every employer to pay all further education costs. In the decided case, the collective agreement cost regulation played a decisive role.
How cost coverage is classified tax-wise in 2026
According to current wage tax guidelines, professional further education does not constitute wages if it is conducted in the overwhelmingly business interest of the employer. Here, it depends on the circumstances of the individual case—for example, who initiated the measure, what purpose it serves, and which agreements apply.
If this overwhelming business interest does not exist, the employer’s performance can generally be considered wages. It can nevertheless remain tax-free under § 3 No. 19 EStG if it serves to improve employability and does not have an overwhelming reward character. However, the tax classification does not replace a labor or collective agreement rule regarding who must bear the costs.
Important is also the distinction: The judgment from Münster concerned regular further education under the BKrFQG, not automatically the initial acquisition of a C/CE driving license or the basic qualification. Other agreements and tax criteria can apply for this.
What you should clarify before registration
- Is it about the regular 35-hour further education or an initial qualification?
- Is there a rule on cost coverage in the employment contract, collective agreement, or works agreement?
- Did the employer initiate or request the training?
- Who covers tuition, examination, or administrative fees as well as travel and accommodation costs?
- How are release from work and participation time treated?
- Is the payment treated as tax-free further education or calculated as wages?
Have the cost coverage confirmed in writing before registration if possible. If the company cannot fully cover the costs, funding by the Federal Employment Agency may come into question under certain conditions. The funding conditions and a possible cost contribution by the company should be clarified before the course begins.
Summary
Further education is required; however, this does not automatically imply a general payment obligation for the employer. Whether the employer must pay depends on the agreements and the specific employment relationship. If he covers the costs, the tax classification is decided separately: With an overwhelming business interest, the payment is not wages; in other cases, it can be tax-free under the conditions of § 3 No. 19 EStG.
This article provides general orientation and does not replace individual tax or labor law advice.
Sources
- § 5 BKrFQG – Further Education
- § 4 BKrFQV – Scope of Further Education
- § 3 No. 19 EStG – Tax-free further education services
- Wage Tax Guidelines 2026, R 19.7 – Professional Further or Additional Education
- Finance Court Münster, Judgment of August 9, 2016 – 13 K 3218/13 L
- Federal Employment Agency – Funding for the Further Education of Employees
