The Luxembourg State supports businesses in their vocational training programmes by contributing to the funding of their training plans.
Depending on the amount invested annually in continuing vocational training (CVT) and the type of training offered, a business may apply for State co-funding of its training activities. The co-funding application must be sent to the National Institute for the Development of Continuing Vocational Training (Institut National pour le développement de la Formation Professionnelle Continue – INFPC).
This aid does not apply to mandatory continuing training that is legally required to practise a regulated profession.
Any private sector business legally established in Luxembourg and carrying out most of its activities in the country can claim financial aid from the State.
The training must be for employees who:
The following expenses are eligible:
The co-funding application must reach the INFPC within 5 months of the end of the trading year, i.e. by 31 May at the latest.
No extensions to the application deadline will be granted.
A single copy of the co-funding application must be sent to the INFPC by registered post with acknowledgement of receipt, or by tracked parcel delivery, within the legally set time frame.
The hard-copy co-funding application must be accompanied by an electronic copy (only Excel files are acceptable) saved on a CD or USB stick.
It must include the following information:
The co-funding application must be accompanied by the following documents:
Businesses may receive 15 % of the annual amount invested in training in financial support for training (taxable).
Depending on the number of staff employed by the business, investment in training is capped, as follows:
The number of employees used for the calculations is the number as at 31 December of the year preceding the trading year for which co-funding is requested.
The State's financial contribution is increased to 35% (taxable) for the wage costs of participants who satisfy the following criteria on the date the training starts:
The State will cover up to EUR 500 of the costs incurred in preparing the application.
Businesses can estimate the amount of financial aid to which they are entitled using a co-funding calculator, and refer to an online video tutorial to help them prepare their co-funding application.
Examples of training courses:
A business may be precluded from such aid for up to 10 years if it is found to have provided inaccurate or incomplete information, or submitted the same supporting documents repeatedly.
In addition, the business may be obliged to repay any aid received.
If the business disagrees with the decision, it may file an appeal with the Administrative Tribunal.
Such an appeal must be filed within 3 months of the business being notified of the decision.