Chapter I: Apprenticeship tax

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…