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France Presses Ahead With Apprenticeship Tax Reform

by Ulrika Lomas, Tax-News.com, Brussels

06 January 2014


The French Government aims to press ahead with its planned reform of the country's apprenticeship tax (la taxe d'apprentissage), despite the fact that only part of the proposals were validated recently by the Constitutional Council.

Following an extensive consultation with the country's social partners, regions, consular networks, and stakeholders, the Government set out its plans to overhaul the apprenticeship tax, to ensure that additional finance flows to fund apprenticeships, considered to be "particularly efficient for the professional integration of young people" in France. The proposed measures were adopted within the framework of the supplementary finance law.

In its decision from December 29, the French Constitutional Council validated part of the reform, crucially plans to merge the apprenticeship tax and the apprenticeship development contribution. Furthermore, the Council approved plans to allocate the product of the additional apprenticeship contribution to apprenticeship training centers.

The Council nevertheless invalidated provisions governing the distribution of the product of the tax between the regions, the various apprenticeship training centers, and initial professional training schools, citing the "negative incompetence of the legislator." The Court objected to plans to fix the criteria for the intended distribution within the framework of a decree.

Consequently, to ensure that the reform enters into force in its entirety as planned on January 1, 2015, the Government announced its intention to inscribe the apprenticeship tax allocation provisions at legislative level, rather than in the form of a decree.

Plans to overhaul the apprenticeship tax form part of efforts to support this type of professional training, and to enable the Government to achieve its ambitious target of 500,000 young apprentices by 2017.

TAGS: tax | training | law | corporation tax | France | tax reform

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