The training bonus 4.0. was introduced by the Budget Law 2018 (Law no. 205 of 27 December 2017, art. 1, paragraphs 46 and 56). The 2019 Budget Law then provided that the facility also applies to expenses incurred in the tax period following that in progress at 31 December 2018. The tax credit is granted in relation to the costs incurred for the training of employees in the technology sector. Companies investing in employee training initiatives, including permanent establishments and “non-commercial entities” engaged in commercial activities, may benefit from the tax credit.
