AGEFI Luxembourg - juillet août 2025

AGEFI Luxembourg 8 Juillet / Août 2025 Économie I n a newsletter dated 18 June 2025, the LuxembourgMaritimeAffairs Com- mission (CAM) has published a new circular (noCAM06/2025 dated 17 June 2025) on the acquisition or constitution of ecological vessels and clarifying the pro- cedures for obtaining the certificate of ap- proval attesting to the reality and compliance of ecological ves- sels on the basis ofArticle 32bis of the amended law of 4December 1967 on in- come tax (L.I.R.), in the con- text of obtaining the 2% increase (in addition to the 12%) of the tax credit for invest- ment as perArticle 152bis L.I.R. For some years now, Luxembourg has been putting inplaceincentivestopromoteinvestmentinenviron- mentally friendly technologies, particularly in the maritime sector. One of the key initiatives is the in- crease in the investment tax credit for companies that invest ingreenvessels. Thismeasure aims to encour- agemaritime stakeholders to adopt sustainable solu- tions and reduce their carbon footprint. According to Luxembourg law, companies can ben- efit from a basic investment tax credit of 12% for in- vestments in fixed assets. This tax credit can be in- creased by 2% if the fixed asset is approved as quali- fyingforspecialdepreciationasperarticle32bisL.I.R. The objective of this enhancement is to stimulate in- vestmentininnovativeandenvironmentallyfriendly technologies. Tobenefit fromthe 2%increase, invest- mentsmustmeet specific criteria: - Ships must use alternative, or hybrid means of propulsion,suchashydrogen,electricityorothertech- nologies that donot emit CO₂. - Ships must be certified as eco-compliant, which means they must meet strict standards for re- ducingpolluting emissions. Amajor advantageof this circular is that it clarifies and makes the certification pro- cessmore efficient and faster, thus facili- tating access to the 2% bonus for companies. Companies interested in this additional investment tax credit must apply within 3 months after the endof thefis- cal yearduringwhich theas- sets are acquired to the Luxembourg Tax Ad- ministration ( Adminis- tration des Contributions Directes ). This application must include supporting documents, such as a classification certifi- cateandadetailed technical descriptionof thevessel and its propulsion technology. The approval process is managed by the CAM, which ensures that vessels meet the eligibility cri- teria. The increase in the investment tax credit for investments ingreenvessels represents a significant opportunity for businesses in the maritime sector. By encouraging the adoption of sustainable tech- nologies, Luxembourg is committed to supporting the transition to a greener economy and reducing the environmental impacts of maritime activities. This initiative is an important step towards a more environmentally friendly maritime future and meets the EUandglobal goals for decarbonization. Isn’t it time to take this trenda step further by further increasingtheadditional2%basedonArticle32bisof the L.I.R. to provide further advantages for compa- nies choosing to invest in green vessels? This adjust- mentcouldpotentiallyalignwiththenewinvestment tax credit available for digital transformation or eco- logical and energy transition projects under Article 152bis of the L.I.R., effectively raising the additional investmenttaxcreditforthegreenestvesselsfrom2% topossibly 6%. Notably, we could see a scalability of thepercentageofinvestmenttaxcreditdependingon the level of investment in new technologies that would be under the approbation of the CAM. Canwe hope that the tax incentives offered by Lux- embourg will match the significant investments re- quired from ship owners to aid in the global reduction of CO₂ emissions by 2030 and 2050 in line with the EU Green Deal and the International Mar- itime Organization (IMO) decarbonization goals? Wouldn’t this be a crucial step towards a more sus- tainable future? Henri PRIJOT Partner Tax, Commerce & Industry at KPMG Luxembourg Board Member of the Luxembourg Maritime Cluster Marie-Sara PAGES Manager Tax, Commerce & Industry at KPMG Luxembourg Member of the Luxembourg Maritime Cluster Investments Tax Credit for Green Vessels: Luxembourg steps toward decarbonization of shipping REGULATORY COMPLIANCE SENTINEL /ȇ(60$ SXEOLH OHV UDSSRUWV ȴQDX[ VXU OH UªJOHPHQW SURVSHFWXV HW VXU OD UHVSRQVDELOLW« FLYLOH HQ PDWLªUH GH SURVSHFWXV /H MXLQ Oȇ$XWRULW« HXURS«HQQH GHV PDUFK«V ȴQDQFLHUV (60$ D SXEOL« VRQ 5DSSRUW ȴQDO VXU OHV FRQVHLOV WHFKQLTXHV FRQFHUQDQW OH règlement prospectus et le RTS mettant à jour le CDR sur les métadonnées. /H GRFXPHQW VȇLQVFULW GDQV OD G«PDUFKH GȇH΍RUWV FRQWLQXV GH Oȇ(60$ SRXU DP«OLRUHU OH IRQFWLRQQHPHQW GHV PDUFK«V ȴQDQFLHUV GH Oȇ8( FRPPH OȇH[LJH OD ORL HXURS«HQQH VXU OD FRWDWLRQ (8 /LVWLQJ $FW ΖO IRXUQLW GHV FRQVHLOV détaillés et des propositions concernant le contenu, le format et les H[LJHQFHV GH GLYXOJDWLRQ GHV SURVSHFWXV DLQVL 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