Section 5: Deductions from apprenticeship tax

Expenditure that is deductible, pursuant to I of article L. 6241-2, from the main part of the apprenticeship tax referred to in the same I, is that which meets the following conditions: 1° Expenditure on investments intended to finance the equipment and materials necessary for the training of one or more of the company’s apprentices in the apprentice training centre that the company has ; 2° Payments towards investments to…

The apprentice training centre referred to in 1° of article D. 6241-29 is an apprentice training centre that meets one of the following conditions: 1° It is internal to the company ; 2° In which the company holds more than half of the capital within the meaning ofarticle L. 233-1 of the French Commercial Code or more than half of the votes in the governing body of the apprentice training…

The new apprenticeship training offer referred to in 2° of article D. 6241-29 is that which has never been provided via the apprenticeship route on national territory prior to the opening of the training session for which the payments provided for in the same paragraph are made.

The total amount of expenditure that may be deducted under article D. 6142-29 may not exceed a ceiling of 10% of the main part of the apprenticeship tax mentioned in I of article L. 6241-2 due for the year. The expenses deducted correspond to the expenses actually paid by the company during the year preceding the deduction. These expenses cannot be carried forward or refunded. The amount of these deductions…