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Company Management Training Tax Credit

Verified 17 January 2022 - Legal and Administrative Information Directorate (Prime Minister)

An executive wishing to acquire new skills may be eligible for a training expense tax credit in some cases.

The executive training tax credit includes the following companies:

  • Company subject to actual business taxation
  • Company subject to actual income tax
  • Micro-company (SMBs with fewer than 10 employees with an annual turnover of less than €2 million), for trainings conducted from January 2022
  • Company that does not pay tax regardless of its legal form and business line (except a micro-entrepreneur)

The tax credit applies to training expenses of a company executive until 31 December 2022 : micro-entrepreneur, individual entrepreneur, business manager, president, general manager, director or member of businesses per share, among others.

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General case

The amount of the tax credit is equal to the product of the number of hours spent in training by the company's manager(s) (up to 40 hours per calendar year and company), or €406 for 2020) by the hourly rate of Smic: titleContent.

Example :

A company with a single manager completing 10 hours of training in 2021 will be able to deduct a tax credit in 2022 €104.8 = 10 x €10.48.

Micro company

The micro-company, in this case, corresponds to a small and medium-sized company with fewer than 10 employees and less than €2 million.

The micro-company, in this case, corresponds to a small and medium-sized company with fewer than 10 employees and less than €2 million.

The amount of the tax credit is equal to the hourly rate of Smic: titleContent multiplied by the number of hours spent in training by the micro-entrepreneur (up to 40 hours per year per company) multiplied by 2.

Example :

A micro-entrepreneur who completes 10 hours of training in 2022 will be able to deduct a tax credit in 2023 €209.6 = 2 x10 x €10.48.

Joint farm group

The amount of the tax credit is equal to the product of the number of senior operating partners by the hourly rate of Smic: titleContent.

Example :

A group with 10 partners in 2021 will be able to deduct a tax credit in 2022 €104.8 = 10 x €10.48.

The tax credit must be deducted at the time of payment of the balance on the profit tax owed by the company in respect of the year in which the eligible expenses were incurred.

This must be done after non-refundable levies (i.e., having to be later adjusted according to income) and other tax credits that can be carried over or returned.

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Company subject to IR

The company subject to the IRB or the business of persons (i.e. for whom taxation is done at the partner level) shall perform the following tasks:

  • Calculate the amount of the tax credit using the calculation help sheet #2079-FCE-FC
  • Report the amount of the income tax credit on the income tax return in the "other distributions" box
  • Schedule Form No. 2069-RCI summarises all tax credits and reductions for the year on the return
  • Defer the amount of the tax credit income tax return n°2042 C pro

Company submitted to the IS

The company subject to the IS shall perform the following tasks:

  • Calculate the amount of the tax credit using the calculation help sheet #2079-FCE-FC
  • Enter the amount of the income tax credit on the return, printed No 2065 and 2058-B (JR line)
  • Dematerialise  the form No. 2069-RCI summarises all tax credits and reductions for the year on the return

Where the amount of tax is insufficient to subtract the entire tax credit, the excess may be returned to the company by applying for a refund of tax credits, using Form 2573-SD.

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