Using tax incentives to promote education and training

The report shows important differences among the countries analysed in the tax treatment of spending on education and training. Chapter 3 looks at the experiences with such incentives in Germany, Ireland, France, the Netherlands, Austria and Finland. The report illustrates that tax incentives are appreciated by employers and employees, particularly in reducing education and training costs and for their low levels of bureaucracy.

An international conference on the subject of tax incentives for education and training, at which this study was discussed, was held in Brussels on 22 September 2009.

• Primary Source

European Commission: DG Taxation and Customs Union: Conferences and other events: Tax incentives for education and training, Brussels, 22 September 2009 http://ec.europa.eu/taxation_customs/taxation/gen_info/tax_conferences/tax_incentives/

Cedefop: Press Release, 22.9.09: Tax incentives for education and training: Can we use them better? http://www.cedefop.europa.eu/etv/upload/etvnews/news/4778-att1-1-2009-09-22_press_release_tax_incentives_conference_en.pdf

Cedefop: Briefing Note, September 2009 (pdf) http://www.cedefop.europa.eu/etv/Upload/Information_resources/Bookshop/559/9016_en.pdf

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