{"id":5711,"date":"2026-01-20T12:31:06","date_gmt":"2026-01-20T11:31:06","guid":{"rendered":"https:\/\/neoviaq.com\/luxembourg-bonification-dimpot-investissement\/"},"modified":"2026-01-20T13:08:57","modified_gmt":"2026-01-20T12:08:57","slug":"luxembourg-bonification-dimpot-investissement","status":"publish","type":"post","link":"https:\/\/neoviaq.com\/en\/luxembourg-bonification-dimpot-investissement\/","title":{"rendered":"Luxembourg – Modernisation du r\u00e9gime de Bonification d\u2019imp\u00f4t pour investissement"},"content":{"rendered":"

Un levier fiscal strat\u00e9gique pour vos projets digitaux et de transition<\/u><\/h3>\n

\u00c0 compter de l\u2019ann\u00e9e d\u2019imposition 2024, le r\u00e9gime luxembourgeois de la bonification d\u2019imp\u00f4t pour investissement pr\u00e9vu \u00e0 l\u2019article 152bis LIR (Loi concernant l\u2019imp\u00f4t sur le revenu) a \u00e9t\u00e9 profond\u00e9ment modernis\u00e9. Cette r\u00e9forme vise \u00e0 soutenir activement la transformation digitale ainsi que la transition \u00e9cologique et \u00e9nerg\u00e9tique des entreprises, en \u00e9largissant significativement le champ des investissements et d\u00e9penses \u00e9ligibles.<\/p>\n

Pour les entreprises, l\u2019impact est concret et imm\u00e9diat. Les projets destin\u00e9s \u00e0 renforcer l\u2019efficacit\u00e9, la r\u00e9silience et la comp\u00e9titivit\u00e9 peuvent g\u00e9n\u00e9rer une r\u00e9duction sensible de la charge fiscale, \u00e0 condition d\u2019\u00eatre correctement qualifi\u00e9s, introduits dans les d\u00e9lais et document\u00e9s avec rigueur. La bonification d\u2019imp\u00f4t est imput\u00e9e directement sur l\u2019imp\u00f4t sur le revenu ou l\u2019imp\u00f4t sur le revenu des collectivit\u00e9s d\u00fb.<\/p>\n

 <\/p>\n

Les \u00e9volutions cl\u00e9s du dispositif<\/u><\/h3>\n

La r\u00e9forme introduit une bonification sp\u00e9cifique li\u00e9e \u00e0 des projets de transformation digitale ou de transition \u00e9cologique et \u00e9nerg\u00e9tique, couvrant \u00e0 la fois certains investissements et certaines d\u00e9penses d\u2019exploitation.<\/p>\n

La transformation digitale correspond \u00e0 une innovation de proc\u00e9d\u00e9 ou d\u2019organisation reposant sur l\u2019impl\u00e9mentation et l\u2019utilisation de technologies num\u00e9riques. La transition \u00e9cologique et \u00e9nerg\u00e9tique vise quant \u00e0 elle toute modification technique ou mat\u00e9rielle permettant de r\u00e9duire de mani\u00e8re significative l\u2019impact environnemental, notamment en mati\u00e8re de production, de consommation d\u2019\u00e9nergie ou d\u2019utilisation des ressources.<\/p>\n

La qualification du projet est d\u00e9terminante. En mati\u00e8re digitale, le projet doit aller bien au-del\u00e0 de simples mises \u00e0 jour, de la num\u00e9risation d\u2019informations ou de pratiques standards largement r\u00e9pandues. En mati\u00e8re environnementale, il doit d\u00e9passer la simple mise en conformit\u00e9 avec les obligations l\u00e9gales existantes.<\/p>\n

 <\/p>\n

Exemples de projets fr\u00e9quemment rencontr\u00e9s<\/u><\/h3>\n

Dans la pratique, les projets suivants sont r\u00e9guli\u00e8rement concern\u00e9s :<\/p>\n

    \n
  • Modernisation ou d\u00e9ploiement de syst\u00e8mes ERP\u00a0;<\/li>\n
  • Digitalisation et automatisation de processus op\u00e9rationnels\u00a0;<\/li>\n
  • Renforcement de la cybers\u00e9curit\u00e9 ;<\/li>\n
  • Projets d\u2019efficacit\u00e9 \u00e9nerg\u00e9tique ou mat\u00e9rielle ;<\/li>\n
  • D\u00e9carbonisation et autoproduction d\u2019\u00e9nergie renouvelable (p.ex. installations photovolta\u00efques avec batteries de stockage destin\u00e9s \u00e0 l\u2019autoconsommation)<\/li>\n<\/ul>\n

     <\/p>\n

    D\u00e9penses pouvant \u00eatre prises en compte<\/u><\/h3>\n

    Sous r\u00e9serve du respect des conditions l\u00e9gales, le dispositif permet d\u2019inclure notamment :<\/p>\n

      \n
    • Les investissements en biens corporels amortissables, \u00e0 l\u2019exclusion des b\u00e2timents\u00a0;<\/li>\n
    • Les investissements en logiciels et brevets ainsi que certaines d\u00e9penses li\u00e9es \u00e0 leur utilisation ou concession d\u2019usage, en principe hors relations avec des entreprises li\u00e9es au sens de l\u2019article 56 LIR\u00a0;<\/li>\n
    • Les prestations externes de conseil, de diagnostic et d\u2019assistance technique, d\u00e8s lors qu\u2019elles ne rel\u00e8vent pas des charges normales de fonctionnement telles que les services r\u00e9currents de conseil fiscal ou juridique ou la publicit\u00e9\u00a0;<\/li>\n
    • Les d\u00e9penses de personnel et de formation directement affect\u00e9es au projet.<\/li>\n<\/ul>\n

       <\/p>\n

      Taux de la bonification <\/u><\/h3>\n

      La bonification sp\u00e9cifique s\u2019\u00e9l\u00e8ve en principe \u00e0 18 % des investissements et d\u00e9penses d\u2019exploitation engag\u00e9s dans un projet \u00e9ligible.<\/p>\n

       <\/p>\n

      Proc\u00e9dure et points d\u2019attention<\/u><\/h3>\n

      L\u2019octroi de la bonification est soumis \u00e0 une proc\u00e9dure formelle. Une attestation d\u2019\u00e9ligibilit\u00e9 doit \u00eatre obtenue pour chaque projet, ainsi qu\u2019un certificat annuel confirmant l\u2019existence et l\u2019\u00e9ligibilit\u00e9 des investissements et d\u00e9penses concern\u00e9s.<\/p>\n

      La demande d\u2019attestation doit imp\u00e9rativement \u00eatre introduite avant le d\u00e9but des investissements ou des d\u00e9penses d\u2019exploitation. La demande de certificat annuel doit \u00eatre d\u00e9pos\u00e9e au plus tard deux mois apr\u00e8s la cl\u00f4ture de l\u2019exercice et le certificat est d\u00e9livr\u00e9 dans un d\u00e9lai maximal de neuf mois apr\u00e8s cette cl\u00f4ture. Seules les d\u00e9penses engag\u00e9es apr\u00e8s l\u2019introduction de la demande d\u2019attestation peuvent \u00eatre prises en compte.<\/p>\n

       <\/p>\n

      Nous vous assistons \u00e0 chaque \u00e9tape du processus, de la qualification du projet \u00e0 la structuration des co\u00fbts, en passant par la s\u00e9curisation du calendrier administratif et la mise en place d\u2019une documentation robuste. Notre objectif est de maximiser l\u2019avantage fiscal tout en r\u00e9duisant la charge administrative et les risques op\u00e9rationnels pour votre entreprise.<\/em><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"

      Un levier fiscal strat\u00e9gique pour vos projets digitaux et de transition \u00c0 compter de l\u2019ann\u00e9e d\u2019imposition 2024, le r\u00e9gime luxembourgeois de la bonification d\u2019imp\u00f4t pour investissement pr\u00e9vu \u00e0 l\u2019article 152bis LIR (Loi concernant l\u2019imp\u00f4t sur le revenu) a \u00e9t\u00e9 profond\u00e9ment modernis\u00e9. Cette r\u00e9forme vise \u00e0 soutenir activement la transformation digitale ainsi que la transition \u00e9cologique […]<\/p>\n","protected":false},"author":11,"featured_media":5702,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[113,59,71],"tags":[],"class_list":["post-5711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-en-2","category-comptabilite-en","category-fiscalite-en"],"acf":[],"yoast_head":"\nLuxembourg - Modernisation du r\u00e9gime de Bonification d\u2019imp\u00f4t pour investissement - Neoviaq<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/neoviaq.com\/en\/luxembourg-bonification-dimpot-investissement\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Luxembourg - Modernisation du r\u00e9gime de Bonification d\u2019imp\u00f4t pour investissement - Neoviaq\" \/>\n<meta property=\"og:description\" content=\"Un levier fiscal strat\u00e9gique pour vos projets digitaux et de transition \u00c0 compter de l\u2019ann\u00e9e d\u2019imposition 2024, le r\u00e9gime luxembourgeois de la bonification d\u2019imp\u00f4t pour investissement pr\u00e9vu \u00e0 l\u2019article 152bis LIR (Loi concernant l\u2019imp\u00f4t sur le revenu) a \u00e9t\u00e9 profond\u00e9ment modernis\u00e9. 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