As from 1 January 2024, the tax relief for investment provided for by Article 152bis of the Income Tax Law (L.I.R.) of 4 December 1967, as amended, is modernised in order to give further support to businesses in their efforts towards digital transformation or ecological and energy transition.

The main changes consist, in particular, in the following:

• abolition of the tax relief for additional investment;
• an increase in the rate of the tax relief for global investment from 8 % to 12 %, along with abolition of the condition in respect of the EUR 150,000 investment tranche;
• introduction of a new tax relief for investment in the context of a digital transformation or ecological and energy transition project with a rate of 18 %, taking into account not only the investments concerned but also the operating expenses, apart from investments in depreciable tangible assets, for which the tax relief amounts to 6 %; and
  
• implementation of a system, operated by the Ministry of the Economy, for attestation of eligibility and certification, designed to certify the level and reality of the investments made, and the operating expenses incurred, solely in the context of the introduction of the new tax relief.