Tax reduction

Name of the instrument in English: Tax reduction
Name of the instrument in the national language: De structurele vermindering
Country: Belgium-FL
Type of instrument: Tax incentives

Level of operation: Regional
Part of the country where the instrument applies: nap
Region(s) in which the instrument applies: Dutch speaking Community
Sector(s) in which the instrument applies: nap
Legal basis: Le Code des impôts; 2008 Decree on the system of learning and working in the Flemish Community (Decreet betreffende het stelsel van leren en werken in de Vlaamse Gemeenschap)
Year of introduction: 2008
Year of termination: No foreseen end to the instrument (on-going)
Governance (management, operation, monitoring and evaluation): Ministry of Education, Flanders, is responsible for the overall management of the instrument. Tax administration is responsible for day-to-day operation and monitoring and evaluation.
Eligible group(s): Companies providing apprenticeship places to minors under 18 years old.
Education and training eligible: The instrument supports only apprenticeship. It applies at EQF 3 level (ISCED 3 level).
Source of financing and collection mechanism: State (loss of tax revenue)
Eligible costs: Apprentice remuneration, social insurance costs
Volumes of funding: na
Beneficiaries/take up: na
Monitoring/evaluation reports available: na
Recent or planned changes: In 2015, the Flemish government made a decision to develop new procedures for finding an apprenticeship place, with the purpose of elaborating a high-quality, fully-fledged alternative to existing 'classic' education systems. This reform had an impact on all stakeholders and related fields.

Related apprenticeship schemes

Part-time vocational secondary education

Belgium-FL

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