New obligation: the MyGuichet certificate mandatory since January 2025
Principle of prior certification
As from 1 January 2025, any company wishing to claim the tax credit provided for in Article 152bis of the Income Tax Law must first obtain a certificate attesting to the reality, eligibility and compliance of its investments or operating expenses. This certification constitutes a sine qua non condition for the application of the preferential rate in the annual tax return.
Without this administrative document, the Direct Tax Administration will automatically refuse to apply the tax credit when processing the corporate income tax return (form 500 accompanied by annex 800 relating to investment tax credits).
Issuing authority and scope of the certificate
The certificate is issued by the Ministry of the Economy, which carries out a substantive review of the projects submitted. The assessment is based on three cumulative criteria: the thematic eligibility of the project with regard to the objectives of digital transformation or ecological transition, the material reality of the investments or operating expenses incurred (accounting evidence, invoices, contracts), and the technical and financial compliance of the submitted file.
This upstream administrative review aims to ensure that only projects genuinely meeting the economic policy objectives of the Luxembourg government benefit from the tax advantage. It also helps prevent abuse or misuse of the scheme for purely tax-driven purposes, without real economic substance.
Application procedure via MyGuichet.lu
The certificate application must be submitted exclusively online via the governmental platform MyGuichet.lu, accessible to companies holding a LuxTrust certificate or a qualified electronic signature. The application file generally includes the following elements: a detailed description of the investment project or operating expenses, financial and accounting supporting documents (invoices, service contracts, bank statements), technical documentation demonstrating the digital or ecological nature of the investments, and sector-specific attestations or certifications where applicable (environmental labels, ISO certifications, etc.).
The processing time by the Ministry of the Economy varies depending on the complexity of the file and the time of year. It is strongly recommended to submit applications several weeks before the end of the financial year in order to obtain the certificate in due time and attach it to the annual tax return.
Reminder of the tax credit scheme
Legal framework and entry into force
Article 152bis of the amended law of 4 December 1967 on income tax entered into force on 1 January 2024. It therefore applies for the first time to investments and operating expenses incurred during the 2024 financial year, which are reported in 2025.
This new scheme forms part of Luxembourg’s economic strategy to support business competitiveness through technological modernisation and the transition towards a more sustainable economic model. It also aligns with European policy orientations on decarbonisation and the digital transformation of the economy.
Economic policy objectives
The Luxembourg legislator pursues two complementary objectives: encouraging the digital transformation of Luxembourg companies in order to strengthen their competitiveness vis-à-vis neighbouring economies and international players, and accelerating the ecological and energy transition by providing tax incentives for investments that reduce carbon footprints or improve the energy efficiency of production processes.
These two strategic pillars correspond to national priorities defined in the government’s post-pandemic economic recovery and energy transition plans.
Tax advantages of the scheme
Enhanced tax credit rate
The scheme introduced by Article 152bis provides for an additional tax credit of 6 percent for eligible investments directly linked to digital transformation or the ecological and energy transition. This credit is added to the base credit of 6 percent applicable to investments in depreciable tangible assets, bringing the overall rate to 12 percent.
In practical terms, for an eligible investment of 100,000 euros in IT equipment or energy-efficiency assets, the company benefits from a tax reduction of 12,000 euros, compared with only 8,000 euros under the former regime. This difference represents a tax gain of 4,000 euros, i.e. a 50 percent additional advantage.
Extension to operating expenses
Unlike the previous regime, which limited the tax credit to investments in tangible fixed assets, the new scheme extends the benefit of the credit to certain operating expenses directly linked to the objectives of digital or ecological transformation.
Subject to certification by the Ministry of the Economy, the following may be taken into account: staff training expenses related to new digital tools or environmental practices, consultancy and advisory fees for developing digital or ecological transition strategies, internal research and development expenses in green or digital technologies, and costs related to environmental certification or quality labelling linked to the ecological transition.
This extension constitutes a major innovation, recognising that business transformation does not rely solely on tangible investments, but also on structuring intangible expenditures.
Repeal of the previous regime
The introduction of Article 152bis is accompanied by the repeal of the former supplementary investment tax credit. This abolition simplifies the Luxembourg tax landscape by unifying the various investment support mechanisms within a single, coherent framework.
Companies that benefited from the former regime for investments made prior to 2024 retain their acquired rights, but may no longer combine the two schemes. The new regime fully replaces the previous one for all investments made as from 1 January 2024.
Points of attention and practical recommendations
Anticipation of administrative steps
The main practical difficulty introduced by the new scheme lies in the need to anticipate the certificate application before the end of the financial year. Companies must therefore identify, during the year, the investments or expenses likely to be eligible, compile supporting documentation as the expenses are incurred, and submit the certificate application several weeks before year-end in order to obtain the document in due time.
Proactive management of this administrative obligation is the key to securing the tax advantage and avoiding any unpleasant surprises when filing the annual return.
Retention of supporting documents
The Direct Tax Administration retains its audit powers regarding the effective application of the tax credit, even after the certificate has been issued by the Ministry of the Economy. Companies must therefore keep all accounting and technical supporting documents for the statutory retention period for tax records, i.e. ten years from the end of the relevant financial year.
Coordination with the accountant
The technical complexity of the scheme and the requirement for prior certification make close coordination between the company and its accountant essential. The latter can identify eligible expenses at the stage of preparing the accounts, prepare the certificate application files, and correctly integrate the tax credit into the annual tax return.
Conclusion
The tax credit for investments in digital or ecological transformation represents an attractive fiscal lever for Luxembourg companies committed to modernising their economic model. The new requirement for prior certification via MyGuichet.lu, applicable since January 2025, nevertheless requires rigorous anticipation of administrative procedures.
Companies planning eligible investments or expenses must integrate this procedural constraint into their tax calendar and prepare their certification files sufficiently in advance to secure the benefit of the preferential 12 percent rate. Support from an accountant who masters the intricacies of the scheme becomes essential in order to optimise the tax advantage while ensuring full administrative compliance.
