@georgetakei International story time.

So in Germany you can write off the costs when they occur (university costs, like 1000€ a year; and cost of living if you keep a 2nd residence in university town), and for 2nd higher education (master's e.g.) you can carry them forward to future years where you have income.

Of course if you have income the same year you'll have to use them up.

I don't think you can write off loans later on, it would kind of be a double write off which would be weird.