The law of 26 July 2022 on the financial aid scheme to support businesses investing in electric-vehicle charging infrastructure (régime d'aides en faveur des entreprises investissant dans des infrastructures de charge pour véhicules électriques) provides that small and medium-sized enterprises (SMEs) undertaking projects to install private charging infrastructure, may benefit from aid for electric charging stations reserved for the economic activities of small and medium-sized enterprises.

Who is concerned

Small and Medium Sized Enterprises (SMEs) – i.e. enterprises which:

• have fewer than 250 staff; and
• whose annual turnover does not exceed EUR 50 million or whose annual balance sheet total does not exceed EUR 43 million;

and are legally established in Luxembourg,

Prerequisites

Compliance with the general terms and conditions

Companies must comply with the general terms and conditions that apply to all types of aid for investment in electrical charging points.

Charging infrastructure

The charging infrastructure to which the aid application pertains must satisfy the following criteria. It must:

• be powered:
  • fully by renewable electricity, as defined by law;
  • if located on public or private property owned by the State or communal authorities: be powered under the terms of renewable electricity purchase agreements as defined by law, entered into with renewable electricity producers;
• remain operational for at least 5 years from the time it is brought into service;
• not be intended for resale or rental, with the exception of lease agreements that provide for the lessee to purchase the infrastructure at the end of the agreement;
• offer reasonable prices, which are easily and clearly comparable and transparent for the end users.

Deadlines

A company may submit only one aid application per year per project, addressed in writing to the ministers by no later than 31 December 2024.

The charging infrastructure must be brought into service within 12 months of the granting of the aid. If it is impossible to comply with this time limit, for duly justified reasons beyond the company's control, more time may be granted upon written request to the ministers.

How to proceed

Filing an application

The application for aid for investment in electrical charging points must be filed using the online assistant made available on MyGuichet.lu.

The person filing the application (the applicants themselves or their representatives) must have a LuxTrust product (e.g. Token, Smartcard or Signing Stick) or an electronic identity card (eID).

How to create a business eSpace on MyGuichet.lu

Two scenarios are possible:

• The person filing the application is a new user on MyGuichet.lu and does not yet have a private eSpace:
  Creating the eSpace involves 2 steps:
  1. Registering the user;
  2. Creating the business eSpace.

A tutorial in the form of a video or a PDF document is available to guide you.

• The person filing the application is a MyGuichet.lu user and already has a private eSpace: they will need to create a new business eSpace.

A tutorial in the form of a video or a PDF document is available to guide you.

You can consult the help section on MyGuichet.lu.

Supporting documents

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

• the name and size of the company;
• the company'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);
• a bank account identification document;
• a Joint Social Security Centre (Centre commun de la sécurité sociale, CCSS) certificate (number of employees);
• a copy of the company's operating permit;
• the dates on which the work will commence and the charging infrastructure brought into service;
• where the charging points are concerned:
  • the number thereof, their nominal power and their charging capacity;
  • whether or not they operate using a smart charging system;
• when the project involves increasing the charging capacity of existing charging infrastructure, the number and nominal power of the existing charging points, and the charging capacity of the existing charging infrastructure;
• a list of the eligible costs;
• the amount and intensity of financial aid required to complete the project;
• the address where the charging infrastructure is located;
• proof of ownership of the property or, where applicable, the draft agreement in principle whereby the owner grants the applicant the use of the property, or a lease agreement;
• in the case of a lease 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 ministers in charge to assess the qualities or the specific features of the project and its incentive effect.

Maximum amount of financial aid

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

For each project, the maximum intensity of the aid is:

• for medium sized enterprises:
  • 30 % for charging infrastructures that do not feature on a smart charging system, or which feature such a system but with fewer than 4 charging points;
  • 40 % for charging infrastructures featuring a smart charging system and comprising at least 4 charging points;
• for small enterprises:
  • 40 % for charging infrastructures that do not feature a smart charging system, or which feature such a system but with fewer than 4 charging points;
  • 50 % for charging infrastructures featuring a smart charging system and comprising at least 4 charging points.

The maximum intensity of the aid for grid connection costs is 60 %.

The total amount of the aid granted to any one company may not exceed:

1. EUR 40,000 for the eligible costs associated with installing the charging infrastructure or increasing the charging capacity of an existing infrastructure, excluding grid connection costs;
2. EUR 60,000 for eligible costs associated with connecting the charging infrastructure to the electrical grid.

Investment to be made

The investments made as part of a project to install a charging infrastructure, or to increase the charging capacity of an existing charging infrastructure, include:

• charging point(s);
• connection to the electrical grid (storage facilities are eligible when they help reduce the need for the charging points to draw upon the electrical grid);
• a shared smart charging management system;
• data transmission devices;
• inspection of the charging points;
• a payment system;
• site signage;
• associated civil engineering work.

Operating costs and costs involved in complying with legal, regulatory or administrative requirements in force are not eligible.

The eligible costs do not include taxes or other deductions.

Payment of the aid

The capital subsidy is paid by the Ministry of the Economy and the Ministry of Energy once the project is completed.

The application for payment of the aid is to be submitted using the online assistant available on MyGuichet.lu. The application can be filed in 2 ways:

1. by providing a detailed breakdown of costs, where each individual cost item is reported: to be used when submitting up to 10 invoices; or
2. by providing a summary statement of costs, where the total for each type of cost is reported: to be used when submitting more than 10 invoices.

Details of the documents to be provided for both cost reporting options can be found under 'Documents to enclose with the MyGuichet.lu application for payment' (Pièces à joindre à la démarche en ligne MyGuichet.lu de demande de paiement) (see Online services / Forms).

The person filing the application for payment (the applicants themselves or their representatives) must have a LuxTrust product (e.g. Token, Smartcard or Signing Stick) or an electronic identity card (eID).

The application for payment must be filed before the deadline specified in the decision/agreement.

Forms / Online services

Who to contact