Germany has a strong public school system, and private schools there are shaped by rules that differ from those in Britain or Switzerland. Fees are expected to stay moderate at many approved schools, and the state treats private schools as a supplement to the public system rather than as a separate world. For international families, the picture is more complex, because international schools and German schools operate under different arrangements. Germany also offers a tax deduction that few other countries match.
The legal framework
The right to set up private schools is guaranteed by the Basic Law (Article 7(4)) and, to some extent, by the constitutions of the Länder, according to Eurydice. Education policy is the responsibility of the 16 Länder, so rules differ from one state to another.
Compulsory schooling begins in the year a child turns six and lasts nine years. Primary school (Grundschule) covers grades 1 to 4 in almost all Länder, and grades 1 to 6 in Berlin and Brandenburg. After that, pupils follow different pathways leading to one of three qualifications, including the Allgemeine Hochschulreife, the general higher-education entrance qualification.
Ersatzschulen and Ergänzungsschulen
Eurydice describes two kinds of private school at secondary level.
Ersatzschulen substitute for existing public schools. They need state approval, and compulsory schooling can be completed there. Approval depends on several criteria: the school must not be inferior to public schools in its aims, facilities or teacher training; it must not segregate pupils according to their parents' means; and the economic and legal status of its teachers must be adequately secured. Religious or ideological aims and distinctive teaching methods are allowed, and strict adherence to public curricula is not required.
Ergänzungsschulen offer courses that public schools do not generally provide, mainly vocational ones. They only need to notify the education authorities, though authorities can prohibit them under certain conditions. They are not a substitute for compulsory schooling.
Private primary schools are the exception rather than the rule. Under Article 7(5), they are permitted only under strict conditions, such as a special pedagogical interest or parental request where no public equivalent exists locally.
Recognition and funding
Approval alone does not necessarily allow a school to hold public-standard exams or issue equivalent certificates. According to Eurydice, in most Länder it is recognition that grants those powers, and otherwise pupils need external exams. Recognised schools have a fundamental right to public funding, which in most Länder begins after a waiting period of two to three years, and funding is benchmarked against what public-school pupils receive.
The upshot is that many approved private schools receive state money and keep fees lower than they would otherwise be. When you assess a school, ask whether it is approved, whether it is recognised, and whether it receives public funding.
What Schulgeld means, and the "socially equitable" rule
Schulgeld is the German term for school fees. Eurydice states that fees may be charged but must be socially equitable. This is the so-called Sonderungsverbot, the ban on segregating pupils by parental means. Approved schools often offer moderate fees, fee reductions or sibling discounts.
The principle is that pupils should be able to attend regardless of economic means. This explains why German Ersatzschulen are frequently less expensive than comparable independent schools elsewhere, and why some run income-based fee scales. We do not give fee figures, because the sources we consulted do not provide them and levels vary widely by school and region.
International schools in Germany
International schools typically offer the IB Diploma or another foreign curriculum, with English as a language of instruction. Whether they fall under the Ersatzschule rules depends on the school and on the Land. Some are approved as Ersatzschulen, while others operate under different arrangements, so you should ask directly:
- Is the school approved or recognised by the Land, and as what type?
- Which qualification will my child take, and will it be accepted for university in Germany and elsewhere?
- How does the school prepare pupils who might transfer into a German school?
The answers matter for the tax deduction described below.
The tax deduction for school fees
Germany allows families to deduct part of the fees as special expenses (Sonderausgaben). Under section 10(1) no. 9 of the Income Tax Act (EStG), the deduction is 30% of the fee, up to a maximum of €5,000. The practical effect is that the full deduction applies once the eligible fee reaches about €16,667 a year per child, though the deductible amount is capped at €5,000 a year.
The main conditions in the statute are:
- The taxpayer must be entitled to the child allowance or to child benefit (Kindergeld) for the child.
- The school must be a private school (in freier Trägerschaft) or a predominantly privately financed school.
- It must be located in an EU member state or an EEA state, and must lead to a recognised general or vocational school-leaving qualification. German schools abroad qualify wherever they are.
- The deduction excludes fees for accommodation, care and meals. In other words, the boarding component does not count.
- The maximum is granted once per child and parent couple, not per parent.
The deduction reduces taxable income, so the benefit depends on your marginal tax rate. For a family with no German tax liability it has no value. If you are relocating, check whether you will be taxed in Germany, and ask the school to itemise tuition separately from boarding and meals, since only the tuition portion qualifies. Because tax rules change, confirm the current position with a German tax adviser.
Practical advice
- Start with the Land: approval, recognition and funding all differ.
- Ask for the school's status in writing.
- For international schools, check the qualification and the university recognition.
- Ask for an itemised invoice that separates tuition from boarding, meals and care.
- Visit during term and ask how the school applies its fee scale.