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 6 Euro per day (max. 1.260 Euro) is also available to those who are studying, training or furthering their education if they study at home and do not visit the educational institution or training location on that day.