Eligible businesses

This aid is intended for small and medium-sized enterprises (SMEs) and, in the case of categories a) to d) and f) below, for large enterprises:

• that have a business permit; and
• whose activities are not on the list of precluded activities, in accordance with the general terms and conditions applicable to all aid measures for SMEs.

Eligible costs

The eligible costs are the costs of investments linked to:

• a) the modernisation of tangible assets used solely in the business receiving the financial aid; 
• b) the replacement of tangible assets used solely in the business receiving the financial aid (limited to 2 applications per business per calendar year, up to a maximum investment of EUR 100,000 per application. The application may be submitted retrospectively, no later than 12 months after the date of payment of the expense);
• c) tangible and intangible assets intended to improve the hygiene conditions of foodstuffs within the business;
• d) tangible and intangible assets enabling the adoption of new technologies that improve the processes, products and services of the business, as well as its customer relations;
• e) tangible and intangible assets linked to an initial investment by a newly established business;
• f) tangible assets that improve the business's environmental and climate impact (improvement in energy efficiency that reduces energy consumption by at least 20%, production of renewable energy, reduction in water consumption and pollution, recycling and reuse of waste, certified by an approved or authorised independent expert), for investments exceeding EUR 25,000 and with maximum aid of EUR 50,000 per project, with the exception of assets that use fossil fuels (including natural gas), photovoltaic systems and charging stations;
• g) state programmes of entrepreneurial performance, for projects amounting to between EUR 3,000 excl. VAT and EUR 25,000 excl. VAT.

In order to receive aid for miscellaneous investments, the business must observe and fulfil the general terms and conditions applicable to all aid for SMEs.

Submitting the application

The application for investment aid is to be submitted using the online assistant available on MyGuichet.lu.

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

The application must be submitted before the commencement of the work.

Supporting documents

Applications for aid must include the following information and documents:

• the name and size of the business (any document deemed necessary for the determination of the size of the business may be requested);
• a description of the project, including its start and end dates;
• the location of the project;
• a list of costs of the project;
• the form and the amount of financial aid required for the investment project;
• a declaration of honour about any other de minimis aid received in accordance with Regulation (EU) 2023/2831 or Regulation (EU) 1407/2013;
• any other relevant information which would help the ministers in charge to understand the qualities or specificities of the project or programme and its incentive effect (invoices, proofs of payment, bank statements).

Maximum amount of financial aid

The amount of aid cannot exceed:

• 20% of the eligible costs for modernisation and replacement (points a and b) in the case of micro and small enterprises, and 10% in the case of medium-sized and large enterprises;
• 30% of the eligible costs for food hygiene and new technologies (points c and d) in the case of micro and small enterprises, and 20% in the case of medium-sized and large enterprises;
• 30% of the eligible costs for an initial investment by a newly established business (point e) in the case of micro and small enterprises;
• 50% of the eligible costs for environmental and climate impact (point f) in the case of micro and small enterprises, 40% in the case of medium-sized enterprises and 30% in the case of large enterprises;
• 70% of the eligible costs for state programmes of entrepreneurial performance (point g) in the case of micro, small and medium-sized enterprises. The number of applications is limited to one application per performance programme, increasing to 2 applications for programmes that have an environmental impact or implement a digital tool, over a period of 3 calendar years.

The total amount of de minimis aid may not exceed EUR 300,000 per single undertaking over any period of 3 years, in accordance with Regulation (EU) 2023/2831.

For any investment project, the amount of aid may not be less than:

• EUR 1,000 for micro and small enterprises; and
• EUR 5,000 for medium-sized enterprises, except for those that are in a state programme of entrepreneurial performance.

Payment of the aid

The aid takes the form of a capital subsidy.

For applications already submitted, the payment of financial aid must be requested, on pain of ineligibility, within a period of 5 years from the date of payment of the expense for which aid is requested.

The beneficiary of the aid can apply for an extension of this deadline on written request to the Minister of the Economy.

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