Notes:
1) Financial statement (funder), in consideration of payment transactions between federal, Länder and local governments (original source of funds, formerly known as "initial funds"). Data defined due to concept 2015; limited comparability with other years because data are based on diverse demarcation concepts. Possible rounding differences.
2) ISCED = International Standard Classification of Education 2011.
3) Crèches, kindergartens, pre-school classes, school kindergartens.
4) Including schools for nurses, midwives etc., excluding trade and technical schools, specialised academies, vocational academies.
5) Expenditure on company-based, extra-company and inter-company training under the dual system including training grants by the Federal Employment Agency, and the Federal Ministry of Labour and Social Affairs.
6) Excluding expenditure on patient treatment, including expenditure on trade and technical schools, specialised academies, vocational academies, R&D at higher education institutions, and the student services.
7) Expenditure can not be related to particular ISCED levels (including the estimated expenditure on training for civil servants, services of the public administration, and teacher training courses).
8) Estimate of the costs of continuing vocational training provided by companies is based on the results of the employment accounts in national accounts and the continuing vocational training survey (CVTS). No adjustment for possible double counting at external training programmes (e.g. at institutions of higher education). Data base: 6th European survey on continuing vocational training (reference year 2020).
9) Payments from the Federal Employment Agency to participants in continuing vocational education. It is not possible to eliminate cases (dual system, continuing education) where grants may have been included twice.

Last update: May 2, 2023

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