European Union (EU) Member States use various tax incentives to encourage individuals and enterprises to invest in education and training.
Intellectual assets create wealth. The value of an enterprises knowledge and expertise, often outweighs the value of its fixed assets such as plant and machinery. European Union (EU) Member States use various tax incentives to encourage individuals and enterprises to invest in education and training.
Although widely used, tax incentives, covering value added tax (VAT), corporate and personal income taxes are not standard throughout the EU.
A recent Cedefop publication conducted an in-depth examination of tax incentives in six countries (Germany, Ireland, France, the Netherlands, Austria and Finland). The study revealed differences that reflect Member States firm control over tax policy.
This briefing note is available online in English, French, German, Spanish, Italian and Greek
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Cedefop