21. 6. 2023
A taxpayer can claim tax credits for the period during which he or she is continuously preparing for a future profession by study or prescribed training, up to the age of 26. Up to the age of 28, a taxpayer who is studying full-time in a doctoral programme provided by a university may claim the study allowance.
Entitlement to the discount is only in the month in which the conditions for the tax credit are met at the beginning of the month and is evidenced by a certificate of study issued by the school where the taxpayer is studying.