Skip to main content Skip to language switcher
Home
CEDEFOP
European Centre for the Development of Vocational Training

View more online tools

Increase font size

Decrease-font-size

Financing Apprenticeships DB TopBar

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

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 reduction

PDF Version
Financing instrument
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
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
  • 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
  • Eligible costs
  • Volumes of funding
  • Beneficiaries/take up
  • Monitoring/evaluation reports available
  • Recent or planned changes
© 2022 CEDEFOP
EU An Agency of the European Union
  • Sitemap
  • FAQs
  • Cookies policy
  • Privacy statement
  • Data protection
  • Access to documents
  • Legal notice
Designed & developed by EWORX S.A.