In addition to seminar costs, course fees and examination fees, travel expenses, meal allowances, accommodation costs if applicable, expenses for literature, learning software, etc. are also tax-deductible as business expenses.
Tip: The new home office allowance of 5 Euro per day (max. 600 Euro) in 2020 and 2021 is also available to those who are studying, training or furthering their education and are currently learning more at their home PC than in lectures or classroom-based courses.