The objective of this service contract is to study financial and fiscal incentives in Europe (in full respect of the State aid rules) related to e-skills training, especially for small and medium sized enterprises (SMEs), as well as the potential of a human capital tax credit for individuals. The main expectations are to identify and recommend appropriate financial and fiscal incentives for Europe related to e-skills training in order to improve the e-skills of the European workforce (with a focus on ICT practitioners) and to reduce e-skills shortages, gaps and mismatches.