Article 1599 ter A of the French General Tax Code
November 7, 2023
I. – A tax is established, known as the apprenticeship tax, the proceeds of which promote equal access to apprenticeship and contribute to the financing of actions aimed at developing apprenticeship under the conditions set out in Article L. 6241-2 of the Labour Code. The apprenticeship tax is payable by the employers mentioned in articles L. 6331-1 and L. 6331-3 of the French Labour Code and liable for corporation tax,…
