{"id":1148,"date":"2025-12-02T12:19:37","date_gmt":"2025-12-02T12:19:37","guid":{"rendered":"https:\/\/omnitrust.lu\/le-luxembourg-prepare-un-nouveau-start-up-tax-credit\/"},"modified":"2026-03-19T09:45:44","modified_gmt":"2026-03-19T09:45:44","slug":"luxembourg-startup-tax-credit","status":"publish","type":"post","link":"https:\/\/www.omnitrust.lu\/en\/blog\/le-luxembourg-prepare-un-nouveau-start-up-tax-credit\/","title":{"rendered":"Le Luxembourg pr\u00e9pare un nouveau Start-Up Tax Credit"},"content":{"rendered":"

Le Luxembourg avance dans l\u2019introduction d\u2019un <\/span><\/span><\/span>nouveau cr\u00e9dit d\u2019imp\u00f4t destin\u00e9 \u00e0 encourager les investissements priv\u00e9s dans les start-up innovantes<\/strong><\/span><\/span><\/span>. Le projet de loi 8526, actuellement en cours d\u2019examen, pr\u00e9voit une entr\u00e9e en vigueur au <\/span><\/span><\/span>1er janvier 2026<\/strong><\/span><\/span><\/span>.<\/span><\/span><\/span><\/p>\n

Un cr\u00e9dit d\u2019imp\u00f4t pour encourager l\u2019investissement<\/strong><\/span><\/span><\/span><\/h2>\n

Le dispositif propose un cr\u00e9dit d\u2019imp\u00f4t \u00e9quivalent \u00e0 <\/span><\/span><\/span>20 % du montant investi<\/strong><\/span><\/span><\/span>, avec un investissement minimum fix\u00e9 \u00e0 <\/span><\/span><\/span>10 000 EUR<\/strong><\/span><\/span><\/span>. Le montant maximal pouvant \u00eatre obtenu est limit\u00e9 \u00e0 <\/span><\/span><\/span>100 000 EUR par an et par contribuable<\/strong><\/span><\/span><\/span>.<\/span><\/span><\/span><\/p>\n

Le m\u00e9canisme s\u2019adresse aux personnes physiques r\u00e9sidentes ainsi qu\u2019aux non-r\u00e9sidents assimil\u00e9s, tandis que les fondateurs et les employ\u00e9s de la start-up sont exclus. En cas d\u2019impossibilit\u00e9 d\u2019imputer imm\u00e9diatement l\u2019avantage fiscal, celui-ci pourra \u00eatre <\/span><\/span><\/span>report\u00e9 sur les ann\u00e9es suivantes<\/strong><\/span><\/span><\/span>.<\/span><\/span><\/span><\/br><\/p>\n

Conditions d\u2019\u00e9ligibilit\u00e9 pour les start-up<\/strong><\/span><\/span><\/span><\/h2>\n

Pour qu\u2019un investissement donne droit au cr\u00e9dit d\u2019imp\u00f4t, la start-up doit respecter plusieurs crit\u00e8res. Elle doit \u00eatre <\/span><\/span><\/span>pleinement imposable au Luxembourg<\/strong><\/span><\/span><\/span>, ou disposer d\u2019un \u00e9tablissement stable si elle est r\u00e9sidente d\u2019un autre \u00c9tat membre de l\u2019UE\/EEE. L\u2019entreprise doit \u00e9galement :<\/span><\/span><\/span><\/p>\n

    \n
  • avoir \u00e9t\u00e9 constitu\u00e9e depuis <\/span><\/span><\/span>moins de cinq ans<\/strong><\/span><\/span><\/span> ;<\/span><\/span><\/span><\/li>\n
  • employer <\/span><\/span><\/span>moins de 50 salari\u00e9s<\/strong><\/span><\/span><\/span> ;<\/span><\/span><\/span><\/li>\n
  • pr\u00e9senter un <\/span><\/span><\/span>bilan ou un chiffre d\u2019affaires inf\u00e9rieur \u00e0 10 millions d\u2019euros<\/strong><\/span><\/span><\/span> ;<\/span><\/span><\/span><\/li>\n
  • avoir engag\u00e9 des <\/span><\/span><\/span>d\u00e9penses de recherche et d\u00e9veloppement<\/strong><\/span><\/span><\/span>.<\/span><\/span><\/span>
    \n\t\u00a0<\/li>\n<\/ul>\n

    Certaines activit\u00e9s sont explicitement exclues par la loi. Des r\u00e8gles suppl\u00e9mentaires s\u2019appliquent lorsque la soci\u00e9t\u00e9 fait partie d\u2019un groupe, afin de garantir le respect des seuils d\u00e9finis.<\/span><\/span><\/span><\/p>\n

    Les obligations applicables aux investisseurs<\/strong><\/span><\/span><\/span><\/h2>\n

    Les investisseurs doivent souscrire des actions lors de la cr\u00e9ation de la soci\u00e9t\u00e9 ou lors d\u2019une augmentation de capital. L\u2019investissement peut \u00eatre r\u00e9alis\u00e9 directement ou via une structure fiscalement transparente. Ils doivent \u00e9galement :<\/span><\/span><\/span><\/p>\n

      \n
    • conserver les titres pendant <\/span><\/span><\/span>au moins trois ans<\/strong><\/span><\/span><\/span>, sous peine de r\u00e9cup\u00e9ration du cr\u00e9dit (sauf exceptions limit\u00e9es) ;<\/span><\/span><\/span><\/li>\n
    • ne pas \u00eatre fondateur ni employ\u00e9 de la start-up ;<\/span><\/span><\/span><\/li>\n
    • limiter \u00e0 <\/span><\/span><\/span>30 %<\/strong><\/span><\/span><\/span> la part du capital servant au calcul du cr\u00e9dit d\u2019imp\u00f4t.<\/span><\/span><\/span>
      \n\t\u00a0<\/li>\n<\/ul>\n

      Par ailleurs, l\u2019ensemble des investisseurs ne peut d\u00e9passer un total de <\/span><\/span><\/span>1,5 million d\u2019euros<\/strong><\/span><\/span><\/span> d\u2019investissements \u00e9ligibles par start-up.<\/span><\/span><\/span><\/p>\n

      <\/p>\n

      Modalit\u00e9s pratiques et prochaines \u00e9tapes<\/strong><\/span><\/span><\/span><\/h2>\n

      Le cr\u00e9dit d\u2019imp\u00f4t devra \u00eatre demand\u00e9 dans la <\/span><\/span><\/span>d\u00e9claration fiscale annuelle<\/strong><\/span><\/span><\/span>, et les contribuables devront maintenir cette obligation pendant <\/span><\/span><\/span>trois ans<\/strong><\/span><\/span><\/span> apr\u00e8s l\u2019investissement.<\/span><\/span><\/span>
      \nLe projet de loi \u00e9volue encore \u00e0 la lumi\u00e8re de l\u2019avis du Conseil d\u2019\u00c9tat. Le gouvernement travaille \u00e9galement sur d\u2019autres mesures destin\u00e9es \u00e0 renforcer l\u2019\u00e9cosyst\u00e8me start-up, notamment une r\u00e9forme annonc\u00e9e du r\u00e9gime des stock-options.<\/span><\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"

      Le Luxembourg avance dans l\u2019introduction d\u2019un nouveau cr\u00e9dit d\u2019imp\u00f4t destin\u00e9 \u00e0 encourager les investissements priv\u00e9s dans les start-up innovantes. Le projet de loi 8526, actuellement en cours d\u2019examen, pr\u00e9voit une entr\u00e9e en vigueur au 1er janvier 2026. Un cr\u00e9dit d\u2019imp\u00f4t pour encourager l\u2019investissement Le dispositif propose un cr\u00e9dit d\u2019imp\u00f4t \u00e9quivalent \u00e0 20 % du montant […]<\/p>\n","protected":false},"author":3,"featured_media":1412,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"service_lie":[38],"type_contenu":[21],"class_list":["post-1148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","service_lie-fiscalite-tva","type_contenu-actualites"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1148","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/comments?post=1148"}],"version-history":[{"count":1,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1148\/revisions"}],"predecessor-version":[{"id":1466,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/posts\/1148\/revisions\/1466"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/media\/1412"}],"wp:attachment":[{"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/media?parent=1148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/categories?post=1148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/tags?post=1148"},{"taxonomy":"service_lie","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/service_lie?post=1148"},{"taxonomy":"type_contenu","embeddable":true,"href":"https:\/\/www.omnitrust.lu\/en\/wp-json\/wp\/v2\/type_contenu?post=1148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}