Tax incentives for education and training

Brussels, 22 September 2009

Cedefop and the European Commission's Directorates-General for Education and Culture and Taxation and Customs Union organised a one day conference on tax incentives for education and training on 22 September in Brussels (Centre Borschette CCAB, Room 1D, Rue Froissart 36).

The conference provided innovative perspectives on the trends and developments in tax incentives used by governments to promote education and training.

It has in particular

• disseminated results of Cedefop's study on 'The use of tax incentives to support education and training in six selected Member States' (Germany, France, Ireland, Austria, the Netherlands and Finland);
• highlighted good practice on the tax treatment of education and training;
• discussed research results on the impact of tax systems on education and training decisions and different ways to encourage lifelong learning.

The conference focused on EU Member States but also looked at experience in other countries.

It has brought together education, training and tax experts from government and business communities, academia, social partners and the European institutions. Discussions not only reflected the current situation but also looked at whether reforms are needed to make tax incentives for lifelong learning more effective. The conference provided the opportunity to understand better the role of tax benefits in promoting education and training and could help policy makers in designing taxation policies.