Tax & Finance

#TRSD2613736AFrance updates the national list of bodies eligible for apprenticeship tax balance funds

🇫🇷France··Other·Low Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

This order updates the national list of organizations allowed to receive the balance of France’s apprenticeship tax. The annex names eligible bodies and the years for which each authorization applies, mainly covering 2026, 2027 and 2028, with some organizations authorized for earlier overlapping periods. The practical effect is administrative but important for employers that allocate apprenticeship tax funds and for education, training, youth employment and inclusion organizations that depend on this funding. Businesses should use the updated list when deciding where they can direct the tax balance.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • Updates the national list of organizations eligible to receive the apprenticeship tax balance
  • Sets the authorization years for each listed organization, mainly 2026 to 2028
  • Gives employers an updated reference for allocating apprenticeship tax balance payments

Obligations

What this law requires

medium

Employers allocating the balance of the apprenticeship tax must direct funds only to organizations appearing on the updated national list of authorized recipient bodies for the applicable authorization year.

employers liable for the apprenticeship tax balance
For allocations made for authorization years covered by the updated list, mainly 2026, 2027 and 2028
operational
medium

Organizations seeking or receiving apprenticeship tax balance funds must verify that their authorization on the national list covers the year for which they solicit or receive funds, as some listed authorizations apply only to specified periods such as 2024-2026, 2025-2027 or 2026-2028.

education, training, youth employment and inclusion organizations receiving apprenticeship tax balance funds
During each relevant authorization year listed in the annex
licensing

Affected Parties

French employers liable for apprenticeship taxEducation, training, youth employment and inclusion organizations+1 more…

Tags

apprenticeship tax,education funding,authorized organizations