This aid is intended exclusively for businesses that:

• are legally established in Luxembourg;
• hold a business permit; and
• carry out projects for the purchase, hire or conversion of light or heavy commercial vehicles to achieve zero emissions.

Your business must meet the general conditions that apply to State aid to be entitled to this type of aid.

Vehicle categories

For this call for projects, 2 lots are open for new zero-emission road vehicles and for the conversion of road vehicles into zero-emission vehicles:

• Lot 1 - Category N2: motor vehicles with a maximum mass exceeding 3.5 tonnes but not exceeding 12 tonnes, designed and built primarily for the transport of goods;
• Lot 2 - Category N3: motor vehicles with a maximum mass exceeding 12 tonnes, designed and built primarily for the transport of goods.

Please note that for heavy zero-emission vehicles, the maximum authorised masses of vehicles or coupled vehicle combinations may, as provided for in Article 12 of the amended Grand Ducal decree of 23 November 1955 regulating traffic on all public roads, be increased by the additional mass caused by the energy storage system, without exceeding the thresholds defined in the same article.

Minimum aid thresholds per project

The amount of aid requested by the applicant for their project under this competitive call for projects may not be less than the following minimum thresholds:

• EUR 50,000 for projects submitted by small and medium-sized enterprises;
• EUR 100,000 for projects submitted by large businesses.

However, the amount of aid requested for a new or converted vehicle can be below these thresholds. In this case, aid covering several new or converted vehicles may be requested in order to reach the minimum thresholds required.

Minimum holding period for zero-emission vehicles

For a new vehicle intended for use on public roads, the beneficiary company is required to remain named on the registration certificate for a minimum period of 5 years after the vehicle has been registered, as either the:

• holder of the registration certificate;
• keeper; or
• owner of the vehicle.

For a converted vehicle, this minimum holding period begins from the date of registration of the individual approval of the conversion on the registration certificate.

The national database of road vehicles registered with the SNCA can be consulted to verify that the minimum holding periods above are being complied with. 

If the zero-emission vehicle is not subject to registration, it must be recorded in the accounts of the beneficiary company under fixed assets for a minimum duration of 5 years.

You must submit your application for financial aid before signing the purchase, hire or leasing contract for the zero-emission vehicle.

You must submit your application for payment of the aid no later than 12 months after the project's start date.

Filing an application

You must submit your application for investment aid for environmental protection via an online assistant available on MyGuichet.lu (see 'Online services and forms').

The person filing the application (the applicant themselves or their representative) must have a LuxTrust product or an electronic identity card (eID).

Supporting documents

The application for aid must include the following information and documents:

• the name and size of the business;
• the business's organisational chart;
• the annual accounts for the most recently closed financial year (those of the applicant company and those of any of its partners or affiliates);
• quotations for zero-emission vehicles (quotations for the purchase or hire of a zero-emission vehicle, or for the conversion of a combustion engine vehicle into a zero-emission vehicle);
• a bank account identification document;
• a Joint Social Security Centre (CCSS) certificate (number of employees);
• a copy of the company's operating permit;
• a list of the eligible costs;
• the amount and intensity of financial aid required to complete the project;
• in the case of a leasing agreement, the name of the lessor and the power of attorney authorising them to apply for the aid and receive payment on the lessee's behalf;
• any other relevant information which would help the minister in charge to assess the qualities or the specific features of the project and its incentive effect.

Competition and project selection

Projects will be selected:

• within the limitations of the budget of the call for projects;
• based on the lowest amount of aid requested per zero-emission road vehicle.

The minister selects the projects per lot, in ascending order of the ranking established according to this principle, until the last project that does not exceed the available budget has been selected. In the event of a tie, higher priority is given to the project with the lowest aid intensity rate.

In the event of under-subscription, a maximum of 90% of the projects submitted in response to the call for projects may be selected. If the number of projects submitted is less than 10 but higher than 1, at least 1 project will be rejected.

Budget for the call for projects

Maximum amount of financial aid

The amount of the aid is calculated based on the eligible project costs.

The aid intensity amounts to a maximum of 100% of eligible costs. These are defined as follows:

• purchasing zero-emission road vehicles: additional costs associated with purchasing a zero-emission vehicle. These are calculated as the difference between the investment costs associated with purchasing the zero-emission vehicle and the investment costs associated with purchasing a vehicle in the same category that complies with applicable European Union or national standards already in force and that would have been purchased without any aid.
• hiring zero-emission road vehicles: additional costs associated with hiring a zero-emission vehicle. They are calculated as the difference between the net present value associated with hiring a zero-emission vehicle and the net present value associated with hiring a vehicle in the same category that complies with applicable European Union or national standards already in force and that would have been hired without the aid. For the purposes of determining eligible costs, any costs related to the operation of the zero-emission vehicle (including energy costs, insurance costs and maintenance costs) are not taken into account, regardless of whether or not they are included in the hire agreement. The leasing of a zero-emission vehicle is not excluded from the above, however only the costs related to the leasing of the vehicle are taken into account;
• retrofitting road vehicles to convert them to zero-emission vehicles: the costs associated with investing in the conversion.

Eligible costs for the purchase, hire or conversion of a vehicle are capped at an amount set by the Grand Ducal regulation of 8 December 2025 defining the maximum amounts applicable when determining the eligible costs for the aid provided for in Article 6 of the Law of 8 December 2025 on the renewal of the aid scheme for environmental and climate protection.

Payment of the aid

The aid is paid in the form of a capital grant after all the costs for which the aid was granted have been incurred.

You must submit your application for payment of the aid to the minister online via MyGuichet.lu no later than 12 months after the project's start date.

The application can be submitted in 2 different ways:

1. with a detailed breakdown of costs, where each individual cost item is reported (to be used if there are 10 invoices or less to be declared); or
2. in a summarised manner, where the total per type of cost is reported (to be used if there are more than 10 invoices to be declared).

Details of the documents to be provided depending on the cost statement templates are available under 'Pièces à joindre à la démarche en ligne MyGuichet.lu de demande de paiement'.

Each payment request must be accompanied by:

• invoices related to eligible costs; and
• evidence of the relevant payments.

The person filing the application for payment (the applicant themself or their representative) must have a LuxTrust product or an electronic identity card (eID).

Procedures

Tutorials

Links