{"id":22770,"date":"2025-06-10T09:02:02","date_gmt":"2025-06-10T07:02:02","guid":{"rendered":"https:\/\/uel.lu\/?post_type=article&p=22770"},"modified":"2025-06-10T09:02:43","modified_gmt":"2025-06-10T07:02:43","slug":"pour-un-credit-dimpot-pour-les-entreprises-ayant-des-activites-de-recherche-et-developpement-au-luxembourg","status":"publish","type":"article","link":"https:\/\/uel.lu\/en\/article\/pour-un-credit-dimpot-pour-les-entreprises-ayant-des-activites-de-recherche-et-developpement-au-luxembourg\/","title":{"rendered":"Pour un cr\u00e9dit d\u2019imp\u00f4t pour les entreprises ayant des activit\u00e9s de recherche et d\u00e9veloppement au Luxembourg"},"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=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Position et Opinion de l’UEL” font_container=”tag:h2|text_align:left|color:%23dd3333″ google_fonts=”font_family:Fira%20Sans%3A300%2C300italic%2C400%2C400italic%2C500%2C500italic%2C700%2C700italic|font_style:400%20regular%3A400%3Anormal” css=””][divider line_type=”No Line”][vc_column_text css=”” text_direction=”default”]\n
Dans un contexte mondial marqu\u00e9 par une intensification des politiques de soutien \u00e0 l\u2019innovation, notamment avec l\u2019Inflation Reduction Act aux \u00c9tats-Unis et les investissements massifs dans les technologies \u00e9mergentes en Chine, l\u2019Europe pr\u00e9sente un retard en mati\u00e8re d\u2019innovation. Comme le souligne le rapport Draghi[1]<\/a>, il est n\u00e9cessaire pour l\u2019Europe de rattraper ce retard technologique, et ce notamment en r\u00e9formant les politiques publiques permettant de favoriser l\u2019innovation.<\/h5>\n[\/vc_column_text][divider line_type=”Full Width Line” line_thickness=”1″ divider_color=”extra-color-2″][nectar_single_testimonial testimonial_style=”basic_left_image” image=”22764″ add_image_shadow=”true” text_color=”#57b3e5″ quote=”Laura Bacharzyna, Lead Senior Advisor of Tax”][\/vc_column][\/vc_row][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=”1\/1″ 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 css=”” text_direction=”default”]Face \u00e0 ces changements et \u00e0 une concurrence exacerb\u00e9e entre Etats, le Luxembourg se trouve \u00e0 un carrefour strat\u00e9gique. Soutenir l\u2019innovation n\u2019est plus une option, mais une n\u00e9cessit\u00e9 imp\u00e9rieuse pour cr\u00e9er l\u2019activit\u00e9 \u00e9conomique et relancer la comp\u00e9titivit\u00e9 des entreprises luxembourgeoises. L\u2019innovation est en effet un moteur essentiel pour une croissance durable de la productivit\u00e9.<\/p>\n

Or, comme le souligne l\u2019OCDE dans son rapport concernant le Luxembourg[2]<\/a>, le Grand-Duch\u00e9 affiche une des croissances de productivit\u00e9 les plus modestes parmi les membres de l\u2019OCDE ces 15 derni\u00e8res ann\u00e9es. Tant l\u2019OCDE, la Commission europ\u00e9enne (dans ses recommandations pays sur le Luxembourg dans le cadre du semestre europ\u00e9en 2025[3]<\/a>) et le FMI (dans son rapport 2025 sur le Luxembourg[4]<\/a>) au niveau international, que le Conseil National de la Productivit\u00e9[5]<\/a> au niveau national, attribuent cette situation notamment \u00e0 des efforts insuffisants en mati\u00e8re d\u2019innovation.<\/p>\n

Dans ce contexte, la fiscalit\u00e9 peut \u2013 et doit \u2013 jouer un r\u00f4le cl\u00e9 en devenant un levier strat\u00e9gique pour stimuler la recherche et le d\u00e9veloppement (R&D) et donc l\u2019innovation au Luxembourg, et ainsi tendre vers un mod\u00e8le \u00e9conomique davantage centr\u00e9 sur les comp\u00e9tences et la productivit\u00e9.<\/p>\n

\u00c0 l\u2019\u00e9chelle internationale, 34 des 38 pays membres de l\u2019OCDE ont d\u00e9j\u00e0 instaur\u00e9 des dispositifs tels que des cr\u00e9dits d\u2019imp\u00f4t ou des super-d\u00e9ductions pour encourager la R&D[6]<\/a>. Ces initiatives ont d\u00e9montr\u00e9 leur efficacit\u00e9 par une hausse notable des d\u00e9penses des entreprises en R&D, une am\u00e9lioration de leur productivit\u00e9 et une attractivit\u00e9 accrue pour les investissements \u00e9trangers.<\/p>\n

Or, le Luxembourg est l’un des quatre pays de l’OCDE qui ne dispose pas d\u2019incitatif fiscal d\u00e9di\u00e9 \u00e0 la R&D, ce qui se traduit par des investissements priv\u00e9s faibles compar\u00e9s \u00e0 d’autres pays. Pourtant, le Gouvernement s\u2019est engag\u00e9 \u00e0 soutenir \u00ab\u00a0les entreprises qui investissent dans la transition durable et digitale ainsi que dans la recherche et le d\u00e9veloppement. Pour ce faire, le r\u00e9gime des bonifications d\u2019imp\u00f4t sera compl\u00e9t\u00e9<\/em>\u00a0\u00bb[7]<\/a>.<\/p>\n

Par cons\u00e9quent, le Luxembourg devrait inverser cette tendance en mettant en place un incitatif fiscal performant pour les activit\u00e9s de R&D, inspir\u00e9 des meilleures pratiques et des enseignements des pays concurrents, en ligne avec les standards fiscaux europ\u00e9ens et internationaux.[\/vc_column_text][\/vc_column][\/vc_row][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=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][fancy_box box_style=”color_box_basic” icon_family=”linecons” box_color=”#d41126″ content_color=”#ffffff” box_color_opacity=”0″ box_alignment=”left” border_radius=”5px” image_loading=”default” icon_linecons=”vc_li vc_li-bubble” icon_size=”40″ min_height=”100″ css=”.vc_custom_1749538449825{padding-top: 5px !important;padding-right: 20px !important;padding-bottom: 15px !important;padding-left: 20px !important;}”]\n

L\u2019UEL propose \u00e0 cet \u00e9gard l\u2019introduction d\u2019un incitatif fiscal permettant aux entreprises de b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t pour leurs frais et investissements en mati\u00e8re de R&D, avec des caract\u00e9ristiques similaires \u00e0 celles de la nouvelle bonification d\u2019imp\u00f4t pour investissement de l\u2019article 152bis<\/em>\u00a0de la Loi concernant l\u2019Imp\u00f4t sur le Revenu pour les besoins de la transformation digitale et la transition environnementale, mais avec un taux sup\u00e9rieur afin d\u2019assurer l\u2019efficacit\u00e9 et l\u2019attractivit\u00e9 de la mesure.<\/p>\n[\/fancy_box][\/vc_column][\/vc_row][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=”1\/1″ 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 css=”” text_direction=”default”]\n

Cet article a \u00e9t\u00e9 r\u00e9dig\u00e9 par Laura Bacharzyna, Lead Senior Advisor of Tax de l’UEL.<\/strong><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][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=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][divider line_type=”Full Width Line” line_thickness=”1″ divider_color=”extra-color-2″][vc_column_text css=”” text_direction=”default”]\n

[1]<\/a> Rapport Draghi : A competitiveness strategy for Europe<\/a>
\n[2]<\/a> Etudes \u00e9conomiques de l’OCDE: Luxembourg 2025<\/a>
\n[3]<\/a> 2025 European Semester: Country Reports<\/a>
\n[4]<\/a> IMF \u2013 Luxembourg country report 2025<\/a>
\n[5]<\/a> Rapport annuel 2023-2024 du Conseil National de la Productivit\u00e9<\/a>
\n[6]<\/a> OECD report: R&D tax incentives continue to outpace other forms of government support for R&D in most countries, 22 April 2025<\/a>
\n[7]<\/a> Accord de coalition 2023-2028<\/a><\/h6>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"featured_media":22784,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[100],"slidercat":[],"class_list":{"0":"post-22770","1":"article","2":"type-article","3":"status-publish","4":"has-post-thumbnail","6":"category-uel-positions-and-opinions"},"acf":[],"yoast_head":"\nPour un cr\u00e9dit d\u2019imp\u00f4t pour les entreprises ayant des activit\u00e9s de recherche et d\u00e9veloppement au Luxembourg - UEL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/uel.lu\/en\/article\/pour-un-credit-dimpot-pour-les-entreprises-ayant-des-activites-de-recherche-et-developpement-au-luxembourg\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pour un cr\u00e9dit d\u2019imp\u00f4t pour les entreprises ayant des activit\u00e9s de recherche et d\u00e9veloppement au Luxembourg - 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