Luxembourg’s Minister of Finance has introduced a new decree specifying the data required on certificates for claiming the investment tax credit under Article 152bis of the Income Tax Act.
The decree was published in Official Gazette No. A380 on 27 August 2024.
Effective from the date of its publication, the certificate must include:
- Personal or entity details: Name, digital ID number, and domicile for individuals, or name, business name, legal form, digital ID number, and registered office for entities;
- Trade and companies register numbers, if applicable;
- Operating year start and end dates for investments and expenses;
- Details of investments, expenses, and any subsidies received;
- Comprehensive software acquisition details: Name, version, manufacturer, purchase cost, and any related expenses, adjusted for subsidies;
- Reference to the eligibility certificate for investments and expenses.
