Aid scheme for medium energy-consuming (minimum 2%) companies set up following the tripartite agreement of 28 September 2022
Last update
The amended law of 15 July 2022 introducing an aid scheme for businesses severely affected by the increase in energy prices arising as a result of Russia's aggression against Ukraine has entered into force.
It introduces a new financial aid intended to cover the extra costs of natural gas and electricity for medium energy-consuming companies.
The online assistant for aid applications is available on MyGuichet.lu.
The initial aid aimed at covering the extra costs for natural gas and electricity cannot be cumulated with this aid for the same month.
You can find answers to the most frequently asked questions in the FAQ (French, Pdf, 273 Kb).
Who is concerned?
Eligible businesses
It is aimed at medium energy-consuming companies, i.e. those whose energy costs represent at least 2 % of their turnover during the month for which the aid is requested.
Excluded sectors and aid measures
The scheme is not applicable to businesses which:
- do not possess a business permit;
- are the subject of collective insolvency proceedings brought under the national law applicable to them;
- are the subject of an outstanding recovery order further to a previous decision by the European Commission specifying that an aid payment granted by Luxembourg is illegal and incompatible with the internal market;
- are not end users of energy;
- are in difficulty.
However, non-profit associations carrying out an activity in Luxembourg covered by the amended law of 2 September 2011 are eligible for the aid in question under the conditions defined therein.
Note: a business in difficulty is a business that:
- is the subject of collective insolvency proceedings; or
- in accordance with the national law to which it is subject, satisfies the conditions entitling its creditors to bring collective insolvency proceedings against it.
Excluded persons
Businesses that are the subject of restrictive measures adopted by the European Union (EU), including:
- the persons, entities or organisations that are specifically mentioned in the legal instruments implementing such restrictive measures;
- businesses that are held or controlled by the persons, entities or organisations to which/whom the EU's restrictive measures apply;
- businesses in the sectors to which the EU's restrictive measures apply, insofar as the aid would defeat the purpose of the restrictive measures.
Employers who have been convicted:
- for violating provisions prohibiting illegal employment, or the employment of illegally residing third-country nationals, on at least 2 occasions; and
- within the 4 years preceding the competent court's decision.
Employers in this case are ineligible for this aid for 3 years from the date of the decision in question.
Eligible costs
Eligible costs are the monthly extra costs of natural gas and electricity incurred during the eligible period. As far as the eligible months of 2023 and 2024 are concerned, the monthly extra costs of using the electricity network are also included.
The eligible costs are calculated for each month falling within the eligible period for which the aid is being requested, using the following formula:
(p(t) – p(ref) × 1.8) × q(t)
In this formula:
- p(t) is the unit price of natural gas and electricity in EUR/MWh borne by the applicant during the relevant month of the eligible period and, where applicable, the price of using the electricity network in EUR/MWh borne by the applicant during the month in question in 2023 or 2024;
- p(ref) is the average unit price of natural gas and electricity in EUR/MWh and, where applicable, the average price of using the electricity network in EUR/MWh borne by the applicant during the reference period;
- q(t) is the amount of natural gas and electricity used by the applicant in the month in question falling within the eligible period.
Deadlines
The aid application for the months of July 2023 to June 2024 must be submitted by 20 May 2024 at the latest.
How to proceed
Submitting the application
The application for aid must be submitted for each eligible month using an online assistant available on MyGuichet.lu or on the MyGuichet.lu mobile app (see the 'Online services and forms' section), no later than 20 May 2024 for the months of July 2023 to June 2024.
The person filing the application (the applicant or their representative) will need:
- a LuxTrust product (e.g. Token, Smartcard or Signing Stick); or
- an electronic identity (eID) card.
How to create a business eSpace on MyGuichet.lu
There are 2 possible scenarios:
- The person submitting the application is a new user of MyGuichet.lu. They must:
- first register on MyGuichet.lu; and
- then create a business eSpace.
- The person submitting the application already has a private eSpace on MyGuichet.lu. They can directly create a business eSpace without having to register again.
Further information as well as tutorials in relation with the business eSpace are available in our dedicated help page.
Supporting documents
The aid application file must include the following information and documents:
- the name of the company;
- the legal organisation chart and the size of the company, in accordance with Annex I of Regulation (EU) No. 651/2014 of the Commission of 17 June 2014 (GBER);
- when applying for the first time:
- the annual financial statements for 2021, providing details on income and expenditure; and
- purchase invoices, as appropriate, for natural gas and electricity for all of the months in the reference period;
- purchase invoices, as appropriate, for natural gas and electricity for the relevant month of the eligible period;
- the amount of the monthly extra costs for natural gas and electricity, as appropriate, for the relevant month of the eligible period and, where applicable, the monthly extra costs of using the electricity network for the month in question in 2023 or 2024;
- the profit-and-loss account providing details on the income and expenditure during the relevant month in the eligible period;
- the amount of aid being applied for;
- a declaration of honour that the business abides by the restrictive measures.
The application for aid must also include the following information and documents:
- receipted invoices for the purchase of energy products and electricity or proof of own-consumption of energy products and electricity, profit and loss accounts giving details of energy costs and turnover or production value for the month in question during the eligible period;
- invoices for the costs of using the electricity network for all the months of the reference period and for the month in question in 2023 or 2024 if these costs are not included in the electricity purchase invoices because they are invoiced separately.
Please note: by way of derogation, applications relating to May or June 2024 can be submitted without the information and documents referred to above. However, the company must enclose the following with its application:
- a quantified estimate of the monthly extra costs of, depending on the case, natural gas, electricity, for the month in question; and
- an estimate of the applicant’s energy intensity during the months of May or June 2024.
The missing information and documents must be submitted by 30 September 2024 at the latest, failing which the aid for May and June 2024 cannot be paid.
Maximum amount of financial aid
The amount of the aid is calculated based on the business's eligible costs. The maximum aid rate per project may not exceed 70% of the eligible costs and up to EUR 2,250,000 per group.
The aid may not exceed EUR 2,250,000 per group over the entire eligible period.
The total amount of aid granted to non-profit organisations may not exceed the ceiling set by Commission Regulation (EU) 2023/2831 of 13 December 2023 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
Disclosure of the aid
Any individual aid exceeding EUR 100,000 must be published on the European Commission's transparency website. More specifically, and in this case, the granting authorities are required to publish the following information:
- the beneficiary's name;
- the beneficiary's VAT/business identification number;
- company type (SME/large business) at the time of granting (signature of the agreement) the financial aid;
- the beneficiary's region under NUTS II;
- the group activity sector under NACELUX Rev. 2;
- the aid element, the amount of aid expressed in local currency;
- financial aid instrument;
- date on which the aid is granted;
- purpose of the aid;
- granting authority;
- the aid number.
Definition of an SME
Given the difficulties encountered by SMEs, such as access to capital or a lack of human resources, certain categories of aid under the GBER provide for an increase in the intensity of aid available to them.
To ascertain whether an applicant company qualifies for 'SME' status, the following should be checked:
| Small | Medium | |
|---|---|---|
| Number of staff | < 50 | < 250 |
| Annual turnover | < EUR 10 million | < EUR 50 million |
| Annual balance sheet | < EUR 10 million | < EUR 43 million |
Only one of the two criteria 'Annual turnover' and 'Annual balance sheet' need be satisfied. Consideration should be given to the number of staff and annual turnover/balance sheet not only of the applicant company, but also of any other economic entity with which the applicant company forms a 'single economic entity'.
Checks, sanctions, repayment and criminal law provisions
All aid grants are subject to checks for up to 10 years following their payment. Accordingly, recipient businesses are required to provide the Minster of the Economy's representatives with any documents and information they may need in order to carry out their checks, including the annual financial statements for 2022 providing details of the business's income and expenditure.
The business may be required to repay the aid, plus any applicable legal interest, when the conditions for such repayment are satisfied.
Online services and forms
Who to contact
General Directorate - Industry, New Technologies and Research (Financing and State Aid)
-
Ministry of the Economy General Directorate - Industry, New Technologies and Research (Financing and State Aid)
- Address:
-
19-21, boulevard Royal
L-2449
Luxembourg
Luxembourg
L-2914 Luxembourg
- Email address:
- FAE@eco.etat.lu
- Website:
- https://meco.gouvernement.lu/fr.html
General Directorate for Small and Medium-Sized Enterprises
-
Ministry of the Economy General Directorate for Small and Medium-Sized Enterprises
- Address:
-
19-21, boulevard Royal
L-2449
Luxembourg
Luxembourg
L-2937 Luxembourg
- Phone:
- contact the relevant service
- Email address:
- info.pme@eco.etat.lu
- Website:
- https://meco.gouvernement.lu/en.html
Related procedures and links
Procedures
Links
Publications
Legal references
-
Règlement (UE) modifié n°651/2014 de la Commission du 17 juin 2014
déclarant certaines catégories d’aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité
-
Texte consolidé du règlement (UE) n°651/2014 de la Commission du 17 juin 2014 (sans valeur légale)
déclarant certaines catégories d’aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité
-
Communication de la Commission (2023/C 101/03) modifiée suivant communication du 21 novembre 2023
Encadrement temporaire de crise et de transition pour les mesures d’aide d’État visant à soutenir l’économie à la suite de l’agression de la Russie contre l’Ukraine
-
Loi modifiée du 15 juillet 2022
visant à mettre en place un régime d’aides aux entreprises particulièrement touchées par la hausse des prix de l’énergie causée par l’agression de la Russie contre l’Ukraine
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