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List of incentives available in this location for quick easy reference below.

Incentives

Table key

• Incentive offered
• Incentive not offered
• Did not submit information

Cash grants/incentivesMore [+]Less [-]
Non refundable cash grants may be granted for the funding of specific projects in order to complement equity and bank financing. SMEs may be granted financial support. They may obtain a cash grant up to 7.5 or 10% of eligible costs. Small Enterprises may obtain a cash grant up to 15 or 20% of eligible costs. For companies located in regional development zones, a cash grant of up to 10% of eligible investments can be reimbursed. SME may apply for a reimbursement of up to 20% and SE of up to 30% of eligible costs. For R&D activities, companies can be granted a non refundable cash grant of up to 75% of eligible costs for basic research, up to 50% for applied research and up to 25% for precompetitive development activities. These aid intensities may be higher if the company is a SME and/or if there is a cooperation with a Luxembourg Research institute, a Luxembourg SME or a foreign enterprise. In the R&D scheme, there are also possibilities of financial support for technical feasibility studies, protection of IP, young innovative enterprises, innovation advisory and temporary secondment of highly qualified personnel etc.
Tax exemptionsMore [+]Less [-]
The lowest VAT rate in the EU. Income from qualifying IP is 80% tax exempted. Investors will also benefit from investment tax credits for additional investments of 12% of eligible investments and for gross investment of 2-6% of eligible investments, as well as accelerated depreciation schemes.
Property assistance / other fiscal incentive
Training and labor market assistanceMore [+]Less [-]
For continuous vocational training, a grant of 14.5% or a tax credit of 10% of the eligible costs of the training will be granted to the company. If a company recruits an unemployed worker, a tax credit of 15% of the gross salary of the worker will be granted for up to 36 month. If a company recruits a long term or an older unemployed worker, social security charges can be reimbursed during a certain period of time.
Loan guarantees, cheap loans or financeMore [+]Less [-]
The Socite Nationale de Credit et d'Investissement (SNCI) is a public-law banking institution wholly owned by the Luxembourg State which provides loans with interesting rates for investments made by Luxembourg based companies. The SNCI provides medium and long term loans for investments in fixed assets, innovation and exports. SNCI also grants start-up loans to newly incorporated SMEs. It may also finance investments of Luxembourg companies abroad. SNCI may take equity positions, either directly or through its subsidiary CD-PME S.A., or by affiliated financing companies (EUREFI or New Tech Venture Capital Fund II).
Exemptions from regulationsMore [+]Less [-]
In Luxembourg, there are no restrictions and an absolute freedom of capital movements.
Target sectorsMore [+]Less [-]
Logistics ICT Health technologies
Sectors specific incentives

Sponsorship

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