No. As an employer, you can pay for your employee's tuition fee free of any taxes (no salary tax, no VAT, no profit tax). Training costs are subject to the "Werkkostenregeling" (WKR), but excluded from the "forfait". See Handboek Loonheffingen under 20.1.3 (p.222), available here.

See also:

Did this answer your question?