Apprenticeship Tax

expertise in international education
0 years
employment placement within 6 months of graduation
0 %

Support a nonprofit organization

As a nonprofit organization, CEFAM is one of the few 100% independent institutions in France. 

CEFAM reinvests its resources in teaching and student support. By allocating all or part of the remaining balance of your apprenticeship tax to CEFAM, your company directly contributes to projects that enhance students’ education, broaden their international perspective, and better prepare them for the professional world. 

Help train your future employees

By supporting CEFAM, you are helping to train bilingual and multicultural professionals who are capable of thriving in international settings and are ready to contribute immediately.

CEFAM offers employment-focused training that includes up to 18 months of internships, meetings with companies, conferences, and a strong global alumni network.

Help develop innovative educational projects and new programs.

The apprenticeship tax supports our innovative educational projects and the development of our training programs, such as the launch in 2025 of our new program in International Relations.

Who can claim a tax credit?

The balance of the apprenticeship tax

The apprenticeship tax consists of a main portion and a balance. It is this remaining portion of the apprenticeship tax that liable employers can allocate to accredited institutions of their choice via the SOLTéAplatform, managed by the Caisse des Dépôts. In 2026, the balance corresponds to a rate of 0.09% of the total payroll for the employers in question. 

Affected employers

This applies to all employers liable for the balance of the apprenticeship tax, that is, employers with at least one establishment in France, employing at least one employee, and subject to income tax on industrial and commercial profits (BIC) or corporate income tax, subject to the exemptions and special cases provided for by the regulations. 

An assignment following filing and payment

The company reports the balance through its April DSN and pays it to Urssaf or the MSA. It then selects, via SOLTéA, the facility or facilities to which it wishes to allocate all or part of this balance. The payment is therefore not made directly to CEFAM.

Special Case: Alsace-Moselle

Companies subject to the Alsace-Moselle regime do not have a “balance” portion of the apprenticeship tax to allocate to SOLTéA.

Official reference: Ministry of Economy and SOLTéA platform — current regulations and campaign.

Transfer your balance to CEFAM in just a few steps

01. Activate SOLTéA through Net-entreprises

You must have a active Net-entreprises account and activate the SOLTéA service corresponding to “Employer” status. You can access SOLTéA through Net-entreprises.

02. Log in to your SOLTéA Employer Portal

Verify your company's information and, if applicable, select the SIRET number you want to use for the allocation.

03. Search for CEFAM

In the "Search for a School", search for:

CEFAM
UAI: 0693312A
SIRET: 477 830 582 000 29 

SOLTéA also allows you to search for an institution by its business name, SIRET number, UAI, or location.

04. Select CEFAM

Open the school's profile to verify that the credentials match those of CEFAM.

05. Allocate all or part of your balance

Choose the portion of your balance that you wish to allocate to CEFAM. The CEFAM 2026 brochure specifies thatthere is no minimum amount required. 

In SOLTéA, the allocation is based on percentages ; the platform also displays the equivalent amount in euros. The percentage entered is used for the final calculation.

06. Confirm your selection

Once the allocation has been recorded, the Caisse des Dépôts then makes payments to the beneficiary institutions based on the choices made by the employers. 

Directions to CEFAM

Information

Enter / Verify

Establishment

CEFAM — Franco-American Center for Management Studies

Acronym to search for

CEFAM

UAI Code

0693312A

SIRET

477 830 582 000 29

Address

47 rue Sergent Michel Berthet, 69009 Lyon

Platform

SOLTéA — Employer Portal: https://www.soltea.education.gouv.fr/espace-public/

Allocation Method

All or part of the balance of the apprenticeship tax

Direct Payment to CEFAM

No—assignments are made through SOLTéA

2026 Allocation Campaign

For the 2026 campaign, the period during which employers can allocate their balance to SOLTéA is divided into two phases.

The 2026 campaign is open to employers until October 21, 2026.

Apprenticeship Tax

Need help allocating your tax to CEFAM?

The Corporate Relations team can assist employers in locating CEFAM on SOLTéA and verifying the information needed for the assignment.

Natacha Lalande
Director of Corporate Relations & Communications
Email: natacha.lalande@cefam.fr
Phone: +33 6 72 20 70 43

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