Aid for costs not covered - February 2021 to June 2021

The conditions for benefiting from the aid for costs not covered for November 2020 to January 2021, as well as the related electronic procedure, are different from the ones concerning February to June 2021. Click here to find out about the conditions concerning applications regarding November to January 2021.

As part of the fight against the COVID-19 pandemic, the General Directorate for Small and Medium-Sized Enterprises has set up a new monthly financial aid for businesses: aid for costs not covered. The aid can be requested for the months of November 2020 to June 2021 inclusive.

Eligible companies have the choice to apply for:

  • this aid for costs not covered; or
  • aid under the new recovery aid measure.
The 2 aids are mutually exclusive.

Applications should be submitted to the General Directorate for Small and Medium-Sized Businesses, Department for Support to SMEs at the Ministry of the Economy using MyGuichet.lu.

Who is concerned

With the creation of the aid for "costs not covered", the Luxembourg government intends to support:

  • businesses in the tourism sector;
  • businesses in the events sector;
  • the HORECA sector;
  • businesses in the culture and entertainment sector;
  • businesses operating a retail trade;
  • institutes for continuing vocational training.
Businesses established from 1 January 2021 are not eligible.

Prerequisites

Eligibility requirements

The company must meet the following eligibility requirements:

  • loss of turnover of 40 % or more:
  • if it employs staff: it must be properly registered with the Joint Social Security Centre (CCSS);
  • if it does not employ staff: at least one self-employed person must be affiliated with the CCSS;
  • have a turnover of at least EUR 15,000.

The loss of turnover is assessed by comparing the turnover of the month of the application compared to the same month in 2019. Example:

  • the month of February 2021 compared to February 2019;
  • the month of March 2021 compared to March 2019, etc.
Note: if the company did not yet operate during this same month in 2019, it must indicate its average turnover achieved between the start of its activities and the month preceding its application, with a monthly breakdown.

Eligible costs

This is the expenditure of the class 6 accounts in the standard chart of accounts, namely:

  • consumption of goods;
  • other external charges;
  • payroll expenses;
  • other operating expenses;
  • financial charges.

Accounting

The General Directorate for Small and Medium-Sized Enterprises is aware of the importance of the swift processing of applications.

As they are receiving a large number of applications, the speedy processing largely depends on the quality and uniformity of applications.

The attached document shows some recommendations with respect to income and expenditure to be disclosed, as well as to the "profit and loss" account to be added.

Deadlines

Aid applications for "costs not covered" must be submitted by 15 September 2021 incl. at the latest.

How to proceed

Submission of the application

The aid application for "costs not covered" is to be submitted using an online assistant available on MyGuichet.lu.

The person submitting the application 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 submitting the application is a new user on MyGuichet.lu and does not yet have an eSpace:
    The creation of the eSpace is done in 2 steps:
    1. registration of a user;
    2. Creation of a business eSpace.

    A tutorial in video or pdf format is available to guide you.

  • The person submitting the application is a user of MyGuichet.lu and already has a private eSpace: they will have to create a new business eSpace.
  • A tutorial in video or PDF format is available to guide you.

You can consult the help section on MyGuichet.lu.

Supporting documents

Applicants must attach the following to their application:

  • a balance sheet for 2019;
  • profit and loss account for the month for which aid is applied for;
  • for professionals operating under their own name: accounting documents certifying the totality of their income and expenditure as provided in their application;
  • documents concerning the turnover achieved in 2019, i.e.:
    • VAT return;
    • if there is not yet a VAT return, as the business was set up recently: documents attesting the turnover achieved between the date of creation and the date preceding the month of application, with a monthly breakdown;
  • the last statement regarding short-time work concerning the month to which the application relates;
  • a bank statement showing the sums received during the month concerned by the application and which are in relation with short-time working benefits from one or more previous months;
  • a certificate of affiliation of the self-employed person, if applicable;
  • photographs of the front and interior of the company's premises;
  • a bank account identification document;
  • in the case of a group of companies (partners holding more than 25 % of the shares in other companies): an organisation chart of the group of companies which clearly indicates for each entity:
    • the percentage of shares;
    • employment in full-time equivalent (FTE);
    • the annual turnover;
    • the balance sheet total.

Duration of aid

A separate application must be made for each month: i.e. the company will have to submit a new application each month.

Eligible amount

Calculation of the eligible amount

The eligible amount is calculated as follows:

  • 100 % of the monthly expenses (class 6 accounts in the standard chart of accounts, without taking into account any value adjustments);
  • minus the total income for the month (class 7 accounts in the standard chart of accounts / without taking into account any value adjustments).
Important note concerning income: according to European rules, the short-time working benefits received for the month relating to the application must be taken into account. However, short-time working benefits are usually entered into the accounts with a delay of 2 or 3 months.

Therefore, it is necessary:

  • to not take into account any sums received in connection with short-time work for one or more previous months: any such sums must therefore be deducted ;
  • to take into account the sums to be received in connection with short-time work for the month relating to the application: these sums, if any, must therefore be added back.

NOTE: as regards sums received in connection with short-time work for one or more previous months:

  • if these sums have been recorded in the "profit and loss" account for the month of the application: they should be deducted (and therefore mentioned separately in the application);
  • if these sums have not been recorded in the "profit and loss" account for the month of the application: they should not be deducted (and therefore should not be mentioned separately in the application).

Immunisation of income

For months in which businesses were subject to an administrative closure, the turnover achieved through take-out or delivery services can be exempted up to the amount of 25 % of the turnover achieved during the same month in 2019.

Example:

Mandatory closure in February 2021

Annual turnover 2021: EUR 26,000;

Annual turnover 2019: EUR 100,000;

Amount of exempt turnover: 25 % of the 2019 turnover (EUR 25,000) will therefore be exempt. Therefore, only EUR 1,000 will be deducted from the expenses instead of EUR 26,000.

Total amount of aid

The subsidy rate:

  • for micro- and small enterprises (less than 50 employees) is 90 % of the eligible amount;
  • for medium and large businesses (50 employees or more) is 70 % of the eligible amount;
  • in the event of administrative closure increases to 100 % of the eligible amount, regardless of the size of the company.

However, the total amount of aid per month per single business may not exceed:

  • EUR 30,000 for a micro-enterprise;
  • EUR 150,000 for a small enterprise;
  • EUR 300,000 for a medium-sized enterprise;
  • EUR 300,000 for a large enterprise.

Type of aid

This is a direct non-repayable financial aid.

Non-cumulation of aid

The aid for costs not covered cannot be cumulated with the recovery aid.

Forms / Online services

Demande de l'aide "Coûts non couverts" - Février à Juin 2021

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

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