{"id":20478,"date":"2024-12-12T10:21:49","date_gmt":"2024-12-12T09:21:49","guid":{"rendered":"https:\/\/www.uel.lu\/?post_type=article&p=20478"},"modified":"2025-06-29T15:52:23","modified_gmt":"2025-06-29T13:52:23","slug":"un-incitatif-fiscal-au-service-de-la-transformation-digitale-et-environnementale-de-votre-entreprise-la-nouvelle-bonification-dimpot-pour-investissement","status":"publish","type":"article","link":"https:\/\/uel.lu\/de\/artikel\/un-incitatif-fiscal-au-service-de-la-transformation-digitale-et-environnementale-de-votre-entreprise-la-nouvelle-bonification-dimpot-pour-investissement\/","title":{"rendered":"A tax incentive for your company’s digital and environmental transformation: focus on the new investment tax credit"},"content":{"rendered":"[vc_row type=“in_container“ full_screen_row_position=“middle“ column_margin=“default“ column_direction=“default“ column_direction_tablet=“default“ column_direction_phone=“default“ scene_position=“center“ text_color=“dark“ text_align=“left“ row_border_radius=“none“ row_border_radius_applies=“bg“ overflow=“visible“ overlay_strength=“0.3″ gradient_direction=“left_to_right“ shape_divider_position=“bottom“ bg_image_animation=“none“][vc_column column_padding=“no-extra-padding“ column_padding_tablet=“inherit“ column_padding_phone=“inherit“ column_padding_position=“all“ column_element_direction_desktop=“default“ column_element_spacing=“default“ desktop_text_alignment=“default“ tablet_text_alignment=“default“ phone_text_alignment=“default“ background_color_opacity=“1″ background_hover_color_opacity=“1″ column_backdrop_filter=“none“ column_shadow=“none“ column_border_radius=“none“ column_link_target=“_self“ column_position=“default“ gradient_direction=“left_to_right“ overlay_strength=“0.3″ width=“2\/3″ tablet_width_inherit=“default“ animation_type=“default“ bg_image_animation=“none“ border_type=“simple“ column_border_width=“none“ column_border_style=“solid“][vc_column_text]\n
Since January 1, 2024, a new investment tax credit (art. 152bis of the Income Tax Act, or „LITL“) has been applicable. This measure aims to support companies in the digital transformation and green transition of their activities.\u00a0<\/span>\u00a0<\/span><\/h5>\n

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Under certain conditions, the new measure enables companies to benefit from an 18% tax credit on the investments and operating expenses they incur to support their digital transformation or reduce their environmental impact.\u00a0<\/span><\/h5>\n[\/vc_column_text][vc_column_text]The dual digital and environmental transition is a key challenge for companies in terms of economic performance and maintaining competitiveness, particularly in an ever-changing regulatory context, such as the recent entry into force of the Corporate Sustainability Reporting Directive (CSRD). This new measure is therefore a welcome additional lever, over and above existing subsidy mechanisms, to help companies of all sizes, from large corporations to SMEs, to achieve their related objectives more quickly.<\/span>\u00a0<\/span>[\/vc_column_text][vc_column_text]\n

Which companies are eligible? <\/span><\/span>\u00a0<\/span> <\/span><\/span><\/span><\/span>\u00a0<\/span><\/strong><\/span><\/h4>\n

Commercial, industrial, mining and craft companies embarking on a digital transformation or environmental transition project are eligible to <\/span>claim<\/span> this investment tax credit.\u00a0<\/span><\/span>\u00a0<\/span>[\/vc_column_text][vc_column_text]\n

What costs are eligible? <\/span><\/span>\u00a0<\/span><\/span><\/strong><\/span><\/h4>\n

The tax credit is computed based on investments and operating expenses incurred as part of a digital transformation project or an ecological and energy transition project. The duration of such a project may not exceed 3 consecutive operating years as from the beginning of the project.<\/span>\u00a0<\/span><\/p>\n

The list of eligible costs is relatively broad, covering:\u00a0<\/span><\/p>\n