{"id":4075,"date":"2026-02-06T07:18:28","date_gmt":"2026-02-06T06:18:28","guid":{"rendered":"https:\/\/aurenweb-stg.servidortemporal.net\/lu\/?post_type=new&#038;p=4075"},"modified":"2026-02-06T07:23:47","modified_gmt":"2026-02-06T06:23:47","slug":"luxembourg-introduces-a-new-start-up-tax-credit-effective-from-2026","status":"publish","type":"new","link":"https:\/\/aurenweb-stg.servidortemporal.net\/lu\/news\/luxembourg-introduces-a-new-start-up-tax-credit-effective-from-2026\/","title":{"rendered":"Luxembourg Introduces a New Start-Up Tax Credit Effective from 2026"},"content":{"rendered":"\n<p>Luxembourg has launched a new Start-Up Tax Credit, effective from the 2026 tax year, designed to encourage individual investment in young, innovative start-ups. The credit is open to Luxembourg tax-resident individuals and certain qualifying non-residents who invest directly in the share capital of an eligible start-up and retain their investment for a minimum of three consecutive years but excludes Start-up founders and employees from from the benefit.<\/p>\n\n\n\n<p>Start-up eligibility conditions to fall within the regime are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>employ fewer than 50 people;<\/li>\n\n\n\n<li>have total assets or annual turnover not exceeding EUR 10 million;<\/li>\n\n\n\n<li>have been incorporated for less than five years, assessed at group level;<\/li>\n\n\n\n<li>operate outside excluded sectors, such as audit firms and regulated accounting professions;<\/li>\n\n\n\n<li>not qualify as a company in difficulty under applicable EU rules.<\/li>\n<\/ul>\n\n\n\n<p>Investment requirements to qualify must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>be made directly into the start-up\u2019s share capital, either at incorporation or through a capital increase;<\/li>\n\n\n\n<li>reach a minimum amount of EUR 10,000;<\/li>\n\n\n\n<li>not give the investor more than 30% ownership of the start-up\u2019s share capital;<\/li>\n\n\n\n<li>remain within an overall eligible investment cap of EUR 1.5 million per start-up.<\/li>\n<\/ul>\n\n\n\n<p>The amount of the tax credit for the Start-Up Tax Credit must correspond to 20% of the eligible investment, subject to a maximum of EUR 100,000 per investor per year.<\/p>\n\n\n\n<p>Although subject to many conditions, the regime marks an important step in reinforcing Luxembourg\u2019s start-up ecosystem and aligns with broader governmental initiatives to promote innovation, competitiveness, and future employee incentive arrangements.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Luxembourg has launched a new Start-Up Tax Credit, effective from the 2026 tax year, designed to encourage individual investment in young, innovative start-ups. The credit is open to Luxembourg tax-resident individuals and certain qualifying non-residents who invest directly in the share capital of an eligible start-up and retain their investment for a minimum of three [&hellip;]<\/p>\n","protected":false},"featured_media":4076,"template":"","meta":{"_acf_changed":false,"footnotes":""},"new-category":[],"class_list":["post-4075","new","type-new","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/aurenweb-stg.servidortemporal.net\/lu\/wp-json\/wp\/v2\/new\/4075","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aurenweb-stg.servidortemporal.net\/lu\/wp-json\/wp\/v2\/new"}],"about":[{"href":"https:\/\/aurenweb-stg.servidortemporal.net\/lu\/wp-json\/wp\/v2\/types\/new"}],"version-history":[{"count":2,"href":"https:\/\/aurenweb-stg.servidortemporal.net\/lu\/wp-json\/wp\/v2\/new\/4075\/revisions"}],"predecessor-version":[{"id":4080,"href":"https:\/\/aurenweb-stg.servidortemporal.net\/lu\/wp-json\/wp\/v2\/new\/4075\/revisions\/4080"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aurenweb-stg.servidortemporal.net\/lu\/wp-json\/wp\/v2\/media\/4076"}],"wp:attachment":[{"href":"https:\/\/aurenweb-stg.servidortemporal.net\/lu\/wp-json\/wp\/v2\/media?parent=4075"}],"wp:term":[{"taxonomy":"new-category","embeddable":true,"href":"https:\/\/aurenweb-stg.servidortemporal.net\/lu\/wp-json\/wp\/v2\/new-category?post=4075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}