{"id":760224,"date":"2026-02-06T07:34:04","date_gmt":"2026-02-06T06:34:04","guid":{"rendered":"https:\/\/auren.com\/lu\/?post_type=new&#038;p=760224"},"modified":"2026-02-06T07:35:15","modified_gmt":"2026-02-06T06:35:15","slug":"luxembourg-introduces-a-new-start-up-tax-credit-effective-from-2026","status":"publish","type":"new","link":"https:\/\/auren.com\/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":760235,"template":"","meta":{"_acf_changed":true,"footnotes":""},"new-category":[],"class_list":["post-760224","new","type-new","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Luxembourg Introduces a New Start-Up Tax Credit Effective from 2026 - Auren Luxembourg<\/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:\/\/auren.com\/lu\/news\/luxembourg-introduces-a-new-start-up-tax-credit-effective-from-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Luxembourg Introduces a New Start-Up Tax Credit Effective from 2026 - Auren Luxembourg\" \/>\n<meta property=\"og:description\" content=\"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. 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