Definition

In Luxembourg, companies can benefit from financial support from the State for their investment in continuing vocational training for up to 20% taxable of the annual amount invested. The financial contribution to salary costs is increased by 15 percentage points if the training is delivered to workers receiving special co-funding.

The following are considered to be workers receiving special co-funding:

1. Those who do not hold a qualification recognised by the public authorities and who have less than 10 years of service at the start of the company training plan;
2. Those who are over the age of 45 at the start of the company training plan.

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