Expenditure for continuing professional training


Dernière mise à jour le :24/01/2020


The expenditures for continuing training (ie. out of the scope of initial education) encompass: expenses or fees, allowances given to students and money spent for investment.

Expenses or fees include for example subscription fees.

Allowances given to students (in case of employees, the employees’ wages paid by the employer are counted), may be completed by other kind of expenditures like taxes or subsidies given by employers to support training.

These expenditures concern public organisations (State and other public bodies at a lower level), enterprises (either direct expenditures or indirect expenditures like subsidies which go through specific entities meant to collect them) and trainees themselves.