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Financing Apprenticeships DB TopBar

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  • Introduction
  • Overview – mapping
  • Financing of apprenticeship schemes
  • Financing instruments
  • Cross-country overview
  • Cross-country comparison
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Database on financing apprenticeships in the EU

Financing Apprenticeships DB

  • Introduction
  • Overview – mapping
  • Financing of apprenticeship schemes
  • Financing instruments
  • Cross-country overview
  • Cross-country comparison
  • Scope and glossary
  • Feedback
  • Advanced search

Tax credit in favour of apprenticeship

PDF Version
Financing instrument
Name of the instrument in English
Tax credit in favour of apprenticeship
Name of the instrument in the national language
Crédit d’impôt en faveur de l’apprentissage
Country
France
Type of instrument
Tax incentives
Level of operation
National
Part of the country where the instrument applies

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Region(s) in which the instrument applies

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Sector(s) in which the instrument applies

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Legal basis

Fiscal code (introduced on 18th January 2005 Law)

Objective(s) and target(s)

To promote the development of apprenticeship by increasing the number of apprenticeship contracts.

Year of introduction
2005
Year of termination
No foreseen end to the instrument (on-going)
Governance (management, operation, monitoring and evaluation)

The Ministry of Finance is responsible for the overall management of the instrument and tax authorities for day-to-day operation. CNEFOP is responsible for monitoring/aggregating the data. The Ministry of Labour is also involved in the management of the instrument.

Eligible group(s)

All companies employing apprentices for at least one month.

Education and training eligible

The instrument supports only apprenticeship. It applies to all levels.

Source of financing and collection mechanism

State (loss of tax revenue)

Financing formula and allocation mechanisms

The amount of deduction may not exceed the amount of wages of apprentices after deducting subsidies.
The maximum amount that can be deducted is EUR 1,600 per apprentice preparing a diploma at lower secondary school and diploma not exceeding 2 years after the baccalaureate.
In addition, companies can benefit from the apprenticeship credit tax only during the first year of registration of an apprentice.

Eligible costs

Any apprenticeship training related costs

Volumes of funding

In 2014, the loss of tax revenue amounted to EUR 350,000,000.

The total amount of the State's foregone revenue doubled between 2004 and 2014, from EUR 175 million to EUR 350 million. This may be explained by the increasing level of qualification of apprentices - apprenticeship wages vary according to the level of qualification/type of diploma.

Beneficiaries/take up

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Sources

CNEFOP, www.cnefop.fr

Related apprenticeship schemes

Apprenticeship contract
France
On this page:
  • Level of operation
  • Part of the country where the instrument applies
  • Region(s) in which the instrument applies
  • Sector(s) in which the instrument applies
  • Legal basis
  • Objective(s) and target(s)
  • Year of introduction
  • Year of termination
  • Governance (management, operation, monitoring and evaluation)
  • Eligible group(s)
  • Education and training eligible
  • Source of financing and collection mechanism
  • Financing formula and allocation mechanisms
  • Eligible costs
  • Volumes of funding
  • Beneficiaries/take up
  • Sources
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