Definition

In Luxembourg, companies can benefit from financial support from the State for their investment in continuing vocational training. Direct support is one of the co-funding modes offered to businesses.
It amounts up to 20% (taxable) of the amount invested in training (or 14% net).
There is a 15% increase to cover the salary costs of participants who meet the following criteria:

• No qualifications recognised by the public authorities and less than 10 years of service,
• Over 45 years of age.

It is paid in a single instalment, after the conditions of acceptance for the annual review or final report have been met.

Source: Code du Travail, Chapitre II du titre IV du livre V, tel que modifié par la suite