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30 September 2020
On 7 September 2020 Bill 7661, which introduces a single bonus for promoting apprenticeships in the field of professional training, was submitted to the Chamber of Deputies.
The bill aims to:
By 'training institution', the bill means any natural or legal person offering apprenticeships that is entitled to offer training according to Article L 111-1 of the Labour Code.
The bonus awarded to training institutions involved in professional training would be in the form of a tax-exempt fixed-rate subsidy per apprenticeship of:
For the first two points, the bonus could be increased by €1,500 per contract if, at the time of the application, the number of apprenticeships that the training institution has is more than or equal to the annual average number of apprentices taken on during the past three years.
Training institutions would be eligible for the bonus if:
Training institutions that are subject to a ruling stipulating a declaration of bankruptcy at the time of the application would not be eligible for the scheme.
Applications for the bonus should be submitted no later than 15 July 2021, together with supporting documents.
The bonus would be awarded and paid within the credit limits stipulated by the annual budget legislation and no later than 15 September 2021.
For further information on this topic please contact Guy Castegnaro or Ariane Claverie at Castegnaro by telephone (+352 26 86 82 1) or email (email@example.com or firstname.lastname@example.org). The Castegnaro website can be accessed at www.castegnaro.lu.
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