Apprenticeship tax credit limited to the first year of training
The 2014 Finance Act refocused the apprenticeship tax credit (article 244 quater G of the General Tax Code): from 1 January 2014 it is granted only for the first year of the apprentice's training cycle, and only for apprentices preparing a qualification at or below two years of higher education. Its amount remains €1,600 per apprentice (€2,200 in some cases). For credits calculated in 2013, a transitional regime reduced the amount for second and third years.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Companies employing apprentices in their second or third year, or preparing a qualification above two years of higher education, lose the tax credit. According to the Senate report, the measure yields 117.4 million euros in 2014 and then 234.7 million euros a year. The tax credit was abolished from 2019.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
Council of Ministers
Validation interne