Any taxpayer with net income from a salaried occupation may deduct the cost of professional development as business expenses (frais d’obtention) from his taxable income from the salaried occupation.
Further training expenses which are related to the taxpayer’s current activity fall within the scope of the acquisition costs of article 105 of the ITA and are therefore deductible from taxable income.
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Luxembourg School of Business is accredited by the Luxembourg Ministry of Higher Education and Research and recognized as a continuing education organization. As a result, your company can benefit from financial aid from the Luxembourgish state for the training of its employees.
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