Tax-deductible business expenses include seminar costs, course fees, and examination fees, as well as travel expenses, meal allowances, accommodation costs if applicable, expenses for literature, learning software, etc.
Tip: The new home office allowance of 6 Euro per day (max. 1.260 Euro) is also available to those studying, training, or undergoing further education if learning at home and the educational institution or training location is not visited on that day.