{"id":20462,"date":"2024-12-12T10:21:49","date_gmt":"2024-12-12T09:21:49","guid":{"rendered":"https:\/\/www.uel.lu\/?post_type=article&#038;p=20462"},"modified":"2025-06-29T15:54:51","modified_gmt":"2025-06-29T13:54:51","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\/fr\/article\/un-incitatif-fiscal-au-service-de-la-transformation-digitale-et-environnementale-de-votre-entreprise-la-nouvelle-bonification-dimpot-pour-investissement\/","title":{"rendered":"Un incitatif fiscal au service de la transformation digitale et environnementale de votre entreprise\u202f: la nouvelle bonification d&rsquo;imp\u00f4t pour investissement"},"content":{"rendered":"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb2\/3&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text]\n<h5><span class=\"TextRun SCXW60509215 BCX0\" lang=\"FR\" xml:lang=\"FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW60509215 BCX0\">Depuis le 1<\/span><\/span><span class=\"TextRun SCXW60509215 BCX0\" lang=\"FR\" xml:lang=\"FR\" data-contrast=\"auto\"><span class=\"NormalTextRun Superscript SCXW60509215 BCX0\" data-fontsize=\"12\">er<\/span><\/span><span class=\"TextRun SCXW60509215 BCX0\" lang=\"FR\" xml:lang=\"FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW60509215 BCX0\"> janvier 2024, un nouveau r\u00e9gime de bonification d\u2019imp\u00f4t pour investissement (art. 152bis de la loi relative \u00e0 l\u2019imp\u00f4t sur le revenu, ou \u00ab LIR \u00bb) est applicable. Cette mesure vise \u00e0 soutenir les entreprises dans la transformation digitale et la transition environnementale de leurs activit\u00e9s.\u00a0<\/span><\/span><span class=\"EOP SCXW60509215 BCX0\" data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/h5>\n<h5><span data-contrast=\"auto\">En effet, la nouvelle mesure permet aux entreprises de b\u00e9n\u00e9ficier, sous certaines conditions, d\u2019une bonification d\u2019imp\u00f4t \u00e0 hauteur de 18% des investissements et des d\u00e9penses d\u2019exploitation qu\u2019elles supportent pour accompagner leur transformation digitale ou r\u00e9duire leur impact environnemental.<\/span><\/h5>\n[\/vc_column_text][vc_column_text]<span data-contrast=\"auto\">La double transition digitale et environnementale est un enjeu pour les entreprises en termes de performance \u00e9conomique et de maintien de comp\u00e9titivit\u00e9, et ce notamment dans un contexte r\u00e9glementaire en constante \u00e9volution, \u00e0 l\u2019instar de l\u2019entr\u00e9e en vigueur r\u00e9cente de la directive sur le rapport de durabilit\u00e9 des entreprises (CSRD). Par cons\u00e9quent, cette nouvelle mesure est un levier suppl\u00e9mentaire bienvenu, en plus des m\u00e9canismes de subventions d\u00e9j\u00e0 existants, pour aider les entreprises de toute taille, des grandes entreprises aux PME, \u00e0 atteindre plus rapidement leurs objectifs en la mati\u00e8re.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span>[\/vc_column_text][vc_column_text]\n<h4><span style=\"color: #4eb6f2;\"><strong><span class=\"TextRun MacChromeBold SCXW188118253 BCX0\" lang=\"FR\" xml:lang=\"FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW188118253 BCX0\">Quelles sont les entreprises \u00e9ligibles ?\u00a0<\/span><\/span><span class=\"EOP SCXW188118253 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/strong><\/span><\/h4>\n<p><span class=\"TextRun SCXW185502781 BCX0\" lang=\"FR\" xml:lang=\"FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW185502781 BCX0\">Les entreprises qui s\u2019engagent dans un projet de transformation digitale ou de transition environnementale peuvent b\u00e9n\u00e9ficier d\u2019une bonification d\u2019imp\u00f4t pour investissement. Sont \u00e9ligibles \u00e0 cet incitatif les entreprises commerciales, industrielles, mini\u00e8res ou artisanales.\u00a0<\/span><\/span><span class=\"EOP SCXW185502781 BCX0\" data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span>[\/vc_column_text][vc_column_text]\n<h4><span style=\"color: #4eb6f2;\"><strong><span class=\"TextRun MacChromeBold SCXW188118253 BCX0\" lang=\"FR\" xml:lang=\"FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW188118253 BCX0\">Quels sont les co\u00fbts \u00e9ligibles ? <\/span><\/span><span class=\"EOP SCXW188118253 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/strong><\/span><\/h4>\n<p><span data-contrast=\"auto\">La bonification d\u2019imp\u00f4t est calcul\u00e9e sur la base des investissements et des d\u00e9penses d\u2019exploitation effectu\u00e9s dans le cadre d\u2019un projet de transformation digitale ou d\u2019un projet de transition \u00e9cologique et \u00e9nerg\u00e9tique. La dur\u00e9e d\u2019un tel projet ne peut pas exc\u00e9der plus de 3 exercices d\u2019exploitation cons\u00e9cutifs \u00e0 partir du d\u00e9but du projet.<\/span>[\/vc_column_text][\/vc_column][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/3&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][image_with_animation image_url=\u00a0\u00bb21627&Prime; image_size=\u00a0\u00bbfull\u00a0\u00bb animation_type=\u00a0\u00bbentrance\u00a0\u00bb animation=\u00a0\u00bbNone\u00a0\u00bb animation_movement_type=\u00a0\u00bbtransform_y\u00a0\u00bb hover_animation=\u00a0\u00bbnone\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb img_link_target=\u00a0\u00bb_blank\u00a0\u00bb border_radius=\u00a0\u00bbnone\u00a0\u00bb box_shadow=\u00a0\u00bbsmall_depth\u00a0\u00bb image_loading=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb75%\u00a0\u00bb max_width_mobile=\u00a0\u00bbdefault\u00a0\u00bb margin_top=\u00a0\u00bb20&Prime; margin_bottom=\u00a0\u00bb20&Prime; img_link=\u00a0\u00bbhttps:\/\/uel.lu\/wp-content\/uploads\/2025\/06\/uel-brochure-152-bis-lir-fr.pdf\u00a0\u00bb el_class=\u00a0\u00bbno-scale\u00a0\u00bb][nectar_btn size=\u00a0\u00bblarge\u00a0\u00bb open_new_tab=\u00a0\u00bbtrue\u00a0\u00bb button_style=\u00a0\u00bbregular\u00a0\u00bb button_color_2=\u00a0\u00bbAccent-Color\u00a0\u00bb icon_family=\u00a0\u00bbfontawesome\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/uel.lu\/wp-content\/uploads\/2025\/06\/uel-brochure-152-bis-lir-fr.pdf\u00a0\u00bb text=\u00a0\u00bbNOUVELLE BONIFICATION D\u2019IMP\u00d4T POUR INVESTISSEMENT (PDF)\u00a0\u00bb margin_left=\u00a0\u00bb20&Prime; margin_right=\u00a0\u00bb20&Prime; icon_fontawesome=\u00a0\u00bbfa fa-download\u00a0\u00bb][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text]<span style=\"text-decoration: underline;\">La liste des co\u00fbts \u00e9ligibles est relativement large puisqu\u2019elle couvre :<\/span><\/p>\n<ul>\n<li data-leveltext=\"\u00b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Le co\u00fbt des investissements en biens amortissables corporels (autres que les b\u00e2timents) ;<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\u00b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Le co\u00fbt des investissements en logiciels ou en brevets ainsi que les d\u00e9penses faites pour leur usage ou la concession de leur usage (autres que ceux conc\u00e9d\u00e9s par une entreprise li\u00e9e au sens de l\u2019article 56 LIR) ;<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\u00b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">Les d\u00e9penses en services de conseil, de diagnostic et d\u2019appui technique fournis par des prestataires ext\u00e9rieurs qui ne sont pas en rapport avec les d\u00e9penses de fonctionnement normales de l&rsquo;entreprise, telles que les services r\u00e9guliers de conseil fiscal ou juridique, ou la publicit\u00e9 ; et\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;469777462&quot;:[720],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\u00b7\" data-font=\"Symbol\" data-listid=\"12\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">Les d\u00e9penses de personnel, ou en formation du personnel (frais du formateur), directement affect\u00e9 \u00e0 la transformation digitale ou \u00e0 la transition \u00e9cologique et \u00e9nerg\u00e9tique de l\u2019entreprise.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;469777462&quot;:[720],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Seules les d\u00e9penses encourues \u00e0 compter de l\u2019introduction de la demande d\u2019obtention de l\u2019attestation d\u2019\u00e9ligibilit\u00e9 (voir ci-dessous) seront prises en consid\u00e9ration pour le calcul de la bonification d\u2019imp\u00f4t.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;469777462&quot;:[720],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<h4><span style=\"color: #4eb6f2;\"><strong><span class=\"TextRun MacChromeBold SCXW188118253 BCX0\" lang=\"FR\" xml:lang=\"FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW188118253 BCX0\">Quel est le taux applicable ? <\/span><\/span><span class=\"EOP SCXW188118253 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/strong><\/span><\/h4>\n<p><span data-contrast=\"auto\">Le taux de la bonification d\u2019imp\u00f4t s\u2019\u00e9l\u00e8ve \u00e0 18 % pour les investissements et les d\u00e9penses d\u2019exploitation, \u00e0 l\u2019exception des investissements amortissables corporels. Ces derniers se verront appliquer un taux de 6 %, et ce, en compl\u00e9ment du taux de 12 % applicable pour la bonification d\u2019imp\u00f4t pour investissement global, r\u00e9gime d\u2019aide compl\u00e9mentaire d\u00e9j\u00e0 existant auparavant. De la sorte, les investissements amortissables corporels auront \u00e9galement droit \u00e0 un taux cumul\u00e9 de 18 %.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La bonification d\u2019imp\u00f4t ainsi obtenue donne lieu \u00e0 une d\u00e9duction de la cote d\u2019imp\u00f4t sur le revenu de l\u2019ann\u00e9e d\u2019imposition au cours de laquelle est cl\u00f4tur\u00e9 l\u2019exercice d\u2019exploitation pendant lequel les investissements ou les d\u00e9penses d\u2019exploitation sont effectu\u00e9s. \u00c0 d\u00e9faut d\u2019imp\u00f4t suffisant, la bonification d\u2019imp\u00f4t en souffrance peut \u00eatre d\u00e9duite de l\u2019imp\u00f4t des 10 ann\u00e9es d\u2019imposition subs\u00e9quentes.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span>[\/vc_column_text][vc_column_text]\n<h4><span style=\"color: #4eb6f2;\"><strong><span class=\"TextRun MacChromeBold SCXW188118253 BCX0\" lang=\"FR\" xml:lang=\"FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW188118253 BCX0\">Quelles sont les principales conditions d&rsquo;application ? <\/span><\/span><span class=\"EOP SCXW188118253 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/strong><\/span><\/h4>\n<p><span data-contrast=\"auto\">Pour pouvoir b\u00e9n\u00e9ficier de cette mesure, les projets mis en \u0153uvre au sein de l\u2019entreprise doivent r\u00e9pondre \u00e0 certaines conditions et objectifs.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ainsi, les activit\u00e9s de transformation digitale seront \u00e9ligibles si le projet pr\u00e9sente un caract\u00e8re innovant par la mise en \u0153uvre de technologies num\u00e9riques, \u00e0 appr\u00e9cier dans le cadre d\u2019une approche holistique prenant en compte l\u2019ensemble de l\u2019activit\u00e9 de l\u2019entreprise et une valorisation des donn\u00e9es.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Les activit\u00e9s de transition environnementale seront quant \u00e0 elles \u00e9ligibles si le projet vise \u00e0 r\u00e9duire l\u2019impact environnemental de l\u2019entreprise, dans la production ou la consommation de l\u2019\u00e9nergie ou des ressources, ledit changement devant \u00eatre significatif et d\u2019ordre mat\u00e9riel ou technique.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Tout projet visant la simple mise en conformit\u00e9 \u00e0 une obligation l\u00e9gale ou r\u00e9glementaire applicable \u00e0 un contribuable (p.ex., NIS2, DORA) n\u2019est pas \u00e9ligible \u00e0 la bonification d\u2019imp\u00f4t, sauf si le contribuable apporte la preuve que le projet en question va significativement au-del\u00e0 de la simple mise en conformit\u00e9 \u00e0 ces obligations.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span style=\"text-decoration: underline;\">En outre, chaque projet devra r\u00e9pondre \u00e0 au moins l\u2019un des objectifs suivants :<\/span><\/p>\n<table data-tablestyle=\"MsoTableGrid\" data-tablelook=\"1184\" aria-rowcount=\"2\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Objectifs des projets digitaux<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Objectifs des projets environnementaux<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">1. Red\u00e9finir de mani\u00e8re significative l\u2019ensemble d\u2019un proc\u00e9d\u00e9 de production<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">2. Mettre en \u0153uvre un mod\u00e8le \u00e9conomique innovant (y compris d\u2019\u00e9conomie circulaire)<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">3. Red\u00e9finir de mani\u00e8re significative l\u2019ensemble de la prestation des services<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">4. Transformer de mani\u00e8re significative l\u2019organisation de l\u2019entreprise<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">5. Renforcer substantiellement la s\u00e9curit\u00e9 informatique de l\u2019ensemble des proc\u00e9d\u00e9s<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">1. Am\u00e9liorer l\u2019efficacit\u00e9 \u00e9nerg\u00e9tique d\u2019un proc\u00e9d\u00e9 de production<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">2. Am\u00e9liorer l\u2019efficacit\u00e9 mati\u00e8re d\u2019un proc\u00e9d\u00e9 de production<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">3. D\u00e9carboner un proc\u00e9d\u00e9 de production<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">4. R\u00e9duire la pollution de l\u2019air du site de production (autres que les \u00e9missions de CO2)<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">5. Produire ou stocker de l\u2019\u00e9nergie renouvelable pour des besoins d\u2019autoconsommation<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">6. Favoriser le prolongement de l\u2019utilisation des produits par le r\u00e9emploi<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"auto\">A ce stade, la r\u00e9novation \u00e9nerg\u00e9tique des b\u00e2timents n\u2019est pas \u00e9ligible au b\u00e9n\u00e9fice de cette mesure.<\/span>[\/vc_column_text][vc_column_text]\n<h4><span style=\"color: #4eb6f2;\"><strong><span class=\"TextRun MacChromeBold SCXW188118253 BCX0\" lang=\"FR\" xml:lang=\"FR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW188118253 BCX0\">Quelles sont les formalit\u00e9s d\u00e9claratives \u00e0 accomplir ? <\/span><\/span><span class=\"EOP SCXW188118253 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/strong><\/span><\/h4>\n<p><span data-contrast=\"none\">Le b\u00e9n\u00e9fice de cette mesure fiscale est soumis \u00e0 l\u2019accomplissement de certaines formalit\u00e9s par l\u2019entreprise, aupr\u00e8s du minist\u00e8re de l\u2019\u00c9conomie et de l\u2019Administration des contributions directes.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335557856&quot;:16777215,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span style=\"text-decoration: underline;\">Ainsi, les formalit\u00e9s \u00e0 accomplir sont les suivantes :<\/span><\/p>\n<ul>\n<li data-leveltext=\"\u00b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">En premier lieu, les entreprises doivent d\u00e9poser une demande d\u2019attestation d\u2019\u00e9ligibilit\u00e9 aupr\u00e8s du minist\u00e8re de l\u2019\u00c9conomie, visant \u00e0 obtenir l\u2019aval de ce dernier quant \u00e0 l\u2019\u00e9ligibilit\u00e9 du projet mis en \u0153uvre. Seules les d\u00e9penses encourues \u00e0 compter du d\u00e9p\u00f4t de cette demande seront prises en consid\u00e9ration pour le calcul de la bonification applicable (ce qui n\u2019interdit pas, en revanche, que le projet lui-m\u00eame ait d\u00e9but\u00e9 avant le d\u00e9p\u00f4t de la demande). La demande en obtention d\u2019une attestation d\u2019\u00e9ligibilit\u00e9 est \u00e0 adresser au minist\u00e8re de l\u2019\u00c9conomie sur base d\u2019un formulaire d\u00e9di\u00e9. <\/span><span data-contrast=\"auto\">La demande peut \u00e9galement \u00eatre faite en ligne via\u202fMyGuichet.lu\u202fou via l&rsquo;application mobile MyGuichet.lu.\u202f<\/span><span data-contrast=\"auto\"> ;\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\u00b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Puis, l\u2019ann\u00e9e suivante, l\u2019entreprise devra d\u00e9poser une demande de certificat aupr\u00e8s du minist\u00e8re de l&rsquo;\u00c9conomie, visant \u00e0 attester de la r\u00e9alit\u00e9 des investissements et des d\u00e9penses d\u2019exploitation effectu\u00e9s au cours de l\u2019exercice d\u2019exploitation pr\u00e9c\u00e8dent (et en lien avec le projet pour lequel l\u2019entreprise a re\u00e7u l\u2019attestation d\u2019\u00e9ligibilit\u00e9). Ce certificat devra \u00eatre demand\u00e9 par l\u2019entreprise au plus tard dans les deux mois qui suivent la cl\u00f4ture de l\u2019exercice d\u2019exploitation pendant lequel les investissements et\/ou les d\u00e9penses d\u2019exploitation concern\u00e9es ont \u00e9t\u00e9 effectu\u00e9s ;\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"\u00b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Enfin, l\u2019entreprise devra demander le b\u00e9n\u00e9fice de la bonification d\u2019imp\u00f4t dans le cadre du d\u00e9p\u00f4t de sa d\u00e9claration fiscale d\u2019imp\u00f4t sur le revenu pour l\u2019ann\u00e9e en question (aupr\u00e8s de l\u2019Administration des contributions directes) et devra y joindre le certificat pr\u00e9alablement obtenu du minist\u00e8re de l&rsquo;\u00c9conomie.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Pour de plus amples informations sur le sujet, n\u2019h\u00e9sitez pas \u00e0 consulter les liens ci-dessous ou \u00e0 vous rapprocher de votre contact habituel aupr\u00e8s de l\u2019un de nos membres.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span>[\/vc_column_text][divider line_type=\u00a0\u00bbSmall Line\u00a0\u00bb line_alignment=\u00a0\u00bbdefault\u00a0\u00bb line_thickness=\u00a0\u00bb1&Prime; divider_color=\u00a0\u00bbextra-color-1&Prime;][vc_column_text]\n<h4><span style=\"color: #4eb6f2;\">Liens utiles :<br \/>\n<\/span><\/h4>\n<ul>\n<li><a href=\"https:\/\/guichet.public.lu\/dam-assets\/catalogue-pdf\/fiscalite\/bonification-impot\/faq-bonif-impot.pdf\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">https:\/\/guichet.public.lu\/dam-assets\/catalogue-pdf\/fiscalite\/bonification-impot\/faq-bonif-impot.pdf<\/span><\/a><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/li>\n<li><a href=\"https:\/\/guichet.public.lu\/fr\/entreprises\/fiscalite\/bonification-impot-investissement.html\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">https:\/\/guichet.public.lu\/fr\/entreprises\/fiscalite\/bonification-impot-investissement.html<\/span><\/a><\/li>\n<li><a href=\"https:\/\/impotsdirects.public.lu\/dam-assets\/fr\/legislation\/LIR\/texte-coordonn-en-vigueur-au-1er-janvier-2024.pdf\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">https:\/\/impotsdirects.public.lu\/dam-assets\/fr\/legislation\/LIR\/texte-coordonn-en-vigueur-au-1er-janvier-2024.pdf<\/span><\/a><\/li>\n<li><a href=\"https:\/\/gouvernement.lu\/dam-assets\/documents\/actualites\/2023\/07-juillet\/12-fayot-backes-presentation\/prsentation-rforme-bonification-impt.pdf\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">https:\/\/gouvernement.lu\/dam-assets\/documents\/actualites\/2023\/07-juillet\/12-fayot-backes-presentation\/prsentation-rforme-bonification-impt.pdf<\/span><\/a><\/li>\n<li><a href=\"https:\/\/www.uel.lu\/fr\/article\/retour-sur-la-conference-fiscale-comprendre-la-nouvelle-bonification-dimpot-pour-investissement-du-29-avril-2024\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">https:\/\/www.uel.lu\/fr\/article\/retour-sur-la-conference-fiscale-comprendre-la-nouvelle-bonification-dimpot-pour-investissement-du-29-avril-2024\/<\/span><\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"featured_media":20472,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[24],"slidercat":[],"class_list":{"0":"post-20462","1":"article","2":"type-article","3":"status-publish","4":"has-post-thumbnail","6":"category-thematiques"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Un incitatif fiscal au service de la transformation digitale et environnementale de votre entreprise\u202f: la nouvelle bonification d&#039;imp\u00f4t pour investissement - UEL<\/title>\n<meta name=\"description\" content=\"Depuis le 1er janvier 2024, un nouveau r\u00e9gime de bonification d\u2019imp\u00f4t pour investissement (art. 152bis de la loi relative \u00e0 l\u2019imp\u00f4t sur le revenu, ou \u00ab\u202fLIR\u202f\u00bb) est applicable. Cette mesure vise \u00e0 soutenir les entreprises dans la transformation digitale et la transition environnementale de leurs activit\u00e9s.\u00a0\" \/>\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\/fr\/article\/un-incitatif-fiscal-au-service-de-la-transformation-digitale-et-environnementale-de-votre-entreprise-la-nouvelle-bonification-dimpot-pour-investissement\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Un incitatif fiscal au service de la transformation digitale et environnementale de votre entreprise\u202f: la nouvelle bonification d&#039;imp\u00f4t pour investissement - UEL\" \/>\n<meta property=\"og:description\" content=\"Depuis le 1er janvier 2024, un nouveau r\u00e9gime de bonification d\u2019imp\u00f4t pour investissement (art. 152bis de la loi relative \u00e0 l\u2019imp\u00f4t sur le revenu, ou \u00ab\u202fLIR\u202f\u00bb) est applicable. 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