Tips on Job Application Costs
Job applicants are entitled to reimbursement for expenses incurred in connection with a job interview. This applies regardless of whether the applicant is hired afterward. Any unreimbursed expenses may be claimed on the applicant’s income tax return.
If a potential employer invites a candidate to a job interview, they are generally required to cover the associated costs, provided these are reasonable. For example, a second-class train ticket is typically reimbursed. Airfare, on the other hand, is not always covered, even if a train trip would have cost the same or more. Regarding lodging costs, it depends on whether they were necessary or whether it would have been reasonable for the applicant to travel there and back on the same day.
However, the employer may refuse to cover costs if they have already announced this in advance. Such a notice may be included in the job posting and must be provided in the invitation letter at the latest. If the employer says nothing about potential costs, it is advisable to ask them about it.
Expenses as Income-Related Expenses
The applicant may also deduct unreimbursed costs as income-related expenses on their income tax return. In addition to postage and stationery, this includes travel expenses, provided these have not already been reimbursed by the employer, as mentioned above. It is important to keep all receipts so that the costs can be verified in the event of an audit. However, the effort is only worthwhile if the annual income-related expense allowance limit of €1,000 is exceeded. If the expenses remain below this amount, they are not deductible.
Conclusion:
It is best for the applicant to clarify which costs will be covered before the interview. If the employer does not expressly rule out covering the costs, the applicant can generally request reimbursement afterward.

