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Relevant legal regulation

4 §.

[Income Tax 8th § (1) of this Act, subject to after income tax rate - unless this Act provides otherwise - the tax base is 16%.]

Act § 26 of the Income Tax Act. XIII. the title of Chapter, 69-71. , § and and the preceding chapters, is replaced by the title, subtitle and provisions:

XIII. TAX RULES OF CERTAIN BENEFITS
The tax paying
69th § (1) specific benefits should not be considered as fringe benefit [§ 70], and the fringe benefits [§ 71] after paying the tax burden.

Fringe benefits
71st § (1) constitutes a fringe benefit - if the granting of the employer - the employee identity and their close relatives
e) allocating by way of income support for schooling per child, per student minimum wage of not more than 30 percent participation;
g) school-based training cost of an employer's assumption through the allocated income to the minimum of two and a half times the fraction not exceeding, except that this provision is applicable where the course - even if the cost is not the employer bears - employer's granting of needed for the job, the employer or otherwise acquire skills related to the activities of the enlargement.
(3) constitutes a fringe benefit in favor of individuals transferred from the employer / occupational monthly contribution
6) For the purposes of this Section
g) schooling assistance shall mean the benefits provided by the employer to children or students in school education (or in appropriate education in any EEA-state) provided within 60 days before and after the first day of the school year in the form of books, school supplies and clothing (also if an invoice that is made out to the name of the employer for the aforementioned articles is reimbursed under the above-specified period), or in the form of a voucher to be used solely for the purchase of the above-specified articles provided that the individual receiving the benefit is an employee of the payer who is parent, guardian (not including child welfare guardian) of the aforementioned child or student entitled to family allowance or similar allowance pursuant to the Act on Family Benefits or similar regulation of any EEA state, or spouse of the parent or guardian (not including child welfare guardian) living in the same household.
h) an education shall mean school education, if the person attending the education is enrolled or has student status at the education institute.

IMPORTANT!
Changes occurred in connection with the School voucher!
The Family Support Act amended as from 30th of August 2010, according to the benefit only 20 years of age children may be used. Another condition of the parent's entitlement to Child Benefit, and the employer and the employee must have signed a declaration that the conditions are met.