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A lire ou à relire (article publié en Une de notre édition de septembre 2023)
By Jean-Bernard DUSSERT, Partner, Transfer Pricing, EY Luxembourg
The Luxembourg Government has proposed a major overhaul of the country’s investment tax credit (ITC) regime in a draft law (the Draft Law) amending article 152bis of the amended law of 4 December 1967 on income tax. The changes, which are expected to come into effect in 2024, are designed to make the ITC more attractive to businesses and to encourage investment in key areas such as digital transformation and the ecological and energy transition.
Current scope and application of the ITC...
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