New draft law: 20% tax credit for investing in Luxembourg start-ups.

Luxembourg is introducing a new tax credit to boost investments in young, innovative companies. Individuals who invest in start-ups meeting strict R&D, size, and age requirements can benefit from a 20% tax credit, capped at €100,000 per tax year.

This measure, applicable from tax year 2026, aims to enhance Luxembourg’s competitiveness and attract more diverse capital.