Bill 8526 (\"Impôt sur le revenu\"). The Chamber debated and voted it on 17 December 2025.
\nSittings: Sitting of 17 December 2025, Sitting of 17 December 2025
\nThe Chamber debated and voted PL8526, which creates a start-up tax credit of 20% for private investors in young innovative companies with a minimum investment of 10,000 euro per entity; the rapporteur accepted a motion by Sam Tanson asking for an evaluation of the measure, which the Chamber adopted, and the finance minister promised to answer Franz Fayot's motion on widening the scope in committee.
\nLaurent Mosar (CSV), stating the rate and the ceiling of the new tax credit:
\n\n\nDe Steierkreditt, deen ee kritt, dat si maximal 20 % vun deem investéierte Kapital mat engem Plaffong vun 100.000 Euro pro Joer a pro Contribuable.
\n
The tax credit you get is at most 20% of the invested capital, with a ceiling of 100,000 euro per year and per taxpayer.
\nSitting of 17 December 2025, Laurent Mosar, CSV
\nAndré Bauler (DP), supporting the bill as a way to create and keep young innovative companies:
\n\n\nMir schafe Viraussetzungen, fir datt jonk innovéierend Betriber zu Lëtzebuerg entstinn, fir datt se och bleiwen, fir datt dës Betriber wuessen an Erfolleg hunn.
\n
We are creating the conditions for young innovative companies to be founded in Luxembourg, to stay here, and for these companies to grow and succeed.
\nSitting of 17 December 2025, André Bauler, DP
\nSven Clement (Piraten), criticising the minimum investment as excluding most of the population:
\n\n\nEt ass nämlech eng Mesür fir déi Räich. En Investissement vu Minimum 10.000 Euro schléisst de gréissten Deel vun der Bevëlkerung automatesch aus.
\n
It is in fact a measure for the rich. A minimum investment of 10,000 euro automatically excludes most of the population.
\nSitting of 17 December 2025, Sven Clement, Piraten
\n17 December 2025 — Premier vote constitutionnel.
\n| Party | For | Against | Abstain |
|---|---|---|---|
| CSV | 20 | 0 | 0 |
| DP | 14 | 0 | 0 |
| LSAP | 12 | 0 | 0 |
| ADR | 5 | 0 | 0 |
| déi gréng | 4 | 0 | 0 |
| Piraten | 2 | 0 | 0 |
| déi Lénk | 0 | 2 | 0 |
| Total | 57 | 2 | 0 |
Party splits: CSV, DP, LSAP, ADR, déi gréng, Piraten voted for; déi Lénk voted against.
\nNo deputy voted against the majority of their party in this vote.
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