Tax relief certificate
Last update
A business undertaking a digital transformation project or an ecological and energy transition project may qualify for tax relief.
This tax relief is granted based on the amount(s) invested and the operating expenses incurred in the context of a digital transformation project or an ecological and energy transition project.
In order to claim tax relief, the business in question must submit, together with its income tax return, a certificate issued by the Minister of the Economy attesting that the investments were actually made and the operating expenses were actually incurred during the course of a given operating year (applicable for the first time for the 2024 operating year).
This certificate must be requested for each operating year in respect of which investments have been made and operating expenses incurred during the eligibility period for the project costs.
Who is concerned
Eligible businesses
Any commercial, industrial, mining or craft business within the meaning of Article 14 of the Income Tax Law (L.I.R.) that has already received an attestation of eligibility for its digital transformation project or ecological and energy transition project.
Eligible investments and operating expenses
Eligible investments and operating expenses are those that:
- are directly related to the execution of the digital transformation project or ecological and energy transition project; and
- are actually borne by the taxpayer in the course of one or more operating years during the eligibility period for the project costs.
Investments and operating expenses must be grouped together and arranged according to the eligibility criteria set forth in paragraph 4(1) of Article 152bis L.I.R..
Prerequisites
Setting up a business eSpace on MyGuichet.lu
To file an application for a certificate, you must have a business eSpace on MyGuichet.lu.
How to create a business eSpace on MyGuichet.lu
There are 2 possible scenarios:
- You are a new user of MyGuichet.lu. You must:
- first register on MyGuichet.lu; and
- then create a business eSpace.
- You already have a private eSpace on MyGuichet.lu. You can directly create a business eSpace without having to register again.
Further information as well as tutorials in relation with the business eSpace are available in our dedicated help page.
Attestation of eligibility
You must have an attestation of eligibility. You may apply for this attestation online through MyGuichet.lu.
Deadlines
Under penalty of forfeiture, you must file the application for the certificate by no later than 2 months after the close of the operating year during which the investments were made and/or operating expenses incurred.
How to proceed
Filing the application
You must file the application for the certificate with the Ministry of the Economy (Ministère de l’Économie) online on the MyGuichet.lu website, or using the MyGuichet.lu mobile app. This is a procedure that requires authentication.
After your application is reviewed, the Minister will issue the certificate as quickly as possible and by no later than 9 months after the close of the operating year during which the investments were made and/or operating expenses incurred.
Note:
- the electronic procedure for requesting a tax relief certificate is currently only available in French.
Supporting documents
You must submit:
- a description of the project's progress;
- a copy of the accounting journal for the operating year during which the investments were made and the operating expenses incurred;
- supporting documents, either internal or external to the company, for the various accounting entries.
Note: you may be asked to provide additional information and documents so that the accuracy of the listed investments and operating expenses can be verified.
Calculation method
Investments are calculated based on the purchase price or the cost price of the investments made over the course of the operating year in question.
Operating expenses are calculated based on the deductible operating expenses for the operating year in question.
If a subsidy has been granted, its amount should be deducted from the investments or operating expenses. In your certificate application you must:
- make this deduction; and
- enter the amounts of these subsidies separately.
For an investment through a lease contract for equipment, you must submit the document issued and signed by the lessor along with the required legal information.
For the software referred to in paragraph 4(1), numbers 2 and 3 of Article 152bis L.I.R., you must specify:
- the name and version of the software;
- the software manufacturer;
- depending on the case:
- either the purchase price or cost price of the software;
- or the expenses incurred during the operating year for the use of or the licence to use the software, less any subsidies that have been granted.
Payroll expenses include only monthly gross salaries, without bonuses, supplements or benefits. These are eligible only:
- for the time actually spent executing the project; and
- if they can be documented by accounting records that have been duly approved by the company.
To calculate payroll expenses, only the average hourly cost calculated based on 173 hours per month for full-time work is taken into account. For part-time work, the calculation of payroll expenses is reduced proportionally based on the duration of the part-time work compared to the standard working time of 173 hours per month. Employer social security contributions are not eligible.
Note: you must notify the Ministry of the Economy immediately and in writing:
- of any changes to the information submitted in connection with a project that may affect the assessment of the application that was conducted when the attestation of eligibility was issued; and
- of any circumstance that may result in non-compliance with the terms and conditions listed above.
Online services and forms
Who to contact
-
Ministry of the Economy Ministry of the Economy - tax relief certificates
- Address:
- 19-21, boulevard Royal L-2449 Luxembourg Luxembourg
- Phone:
- (+352) 2478-2478
- Fax:
- (+352) 46 04 48
- Email address:
- bonification@eco.etat.lu
- Website:
- https://meco.gouvernement.lu/fr.html
Related procedures and links
Procedures
Related links
Legal references
-
Loi modifiée du 4 décembre 1967
concernant l'impôt sur le revenu
-
Règlement grand-ducal du 27 août 2024
relatif au certificat à joindre à la déclaration d’impôt sur le revenu prévu à l’article 152bis, paragraphe 6, de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu
-
Règlement grand-ducal du 27 août 2024
relatif aux modalités de bénéfice de la bonification d’impôt pour investissement dans le cas d’un investissement par crédit-bail de matériel prévu à l’article 152bis, paragraphe 9, de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu
