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vendredi 23 février 2024

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Modernized investment tax credit system: what impact in Luxembourg?

By Nicolas DEVERGNE, Partner and Adam Kundrat, Manager, Deloitte Global Investment and Innovation Incentive Team New law taking effect on January 1 2024 will modernize investment tax credit by increasing rates and extending its scope, and prioritizing companies that invest in digital transformation or ecological and energy transition. This modernization is part of a package of measures (Solidaritéitspak 2.0) agreed upon during the 28 September 2022 tripartite meeting among the Government, the Luxembourg Employers’ Association and the trade unions to support the competitiveness of Luxembourg companies. In addition, this modernized investment tax credit aligns with the Grand-Duchy’s commitment, as a member of the European Union, to attain...

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