Tax reduction

PDF Version
Financing instrument
Name of the instrument in English
Tax reduction
Country
Belgium-FL
Type of instrument
Tax incentives
Level of operation
Regional
Part of the country where the instrument applies

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Region(s) in which the instrument applies

Dutch speaking Community

Sector(s) in which the instrument applies

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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)

SYNTRA is responsible for the overall management of the instrument. Tax administration is responsible for day-to-day operation and monitoring and evaluation. The Federal Ministry of Education is also involved in the management of the instrument.

Eligible group(s)

Certified companies with a tutor providing apprenticeship places to young adults aged 18-25 and minors under 18 years old.

Education and training eligible

The instrument supports only apprenticeship. It applies at EQF 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.

Sources

SYNTRA (https://www.syntravlaanderen.be/)

Related apprenticeship schemes

Apprenticeship for SMEs
Belgium-FL
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