Mensuel de septembre 2023 - Economie

go back Retour << Article précédent     Article suivant >>

The new investment tax credit in Luxembourg: A boon for the financial sector?
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   The current ITC regime provides an incentive to businesses in the form of a tax credit for specific investments made in tangible assets other than buildings and...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Digital Services, Technology and Consulting
A&O Shearman
Generali Investements LU
Sia Partners
MIMCO Capital
Lamboley Executive Search
Zeb Consulting
VP Bank
Square management
Pictet Asset Management
J. P. Morgan
SOCIETE GENERALE Securities Services
AXA IM Luxembourg
Loyens & Loeff