All Luxembourg companies engaged in export-related economic activity are eligible, with the exception of certain sectors or types of activities listed below (non-exhaustive list):

– Financial (banking, insurance, trustees, chartered accountants and auditors of companies and investment funds) except for Fintech’s
– Real estate development
– Cultural sector, including art galleries, whose purpose is not commercial
– Tourism
– Training
– Primary production of agricultural products, fisheries and aquaculture products, listed in Annex 1 of the EU Treaty
– Fossil fuels
– Interim work
– NPO – Non-profit association
– EIG – Economic interest group

Companies whose products/services are not yet ready to be marketed are automatically excluded from any financial aid.

Conditions of eligibility

To be eligible, the company must carry out an export-oriented economic activity and its products/services must be ready to be marketed.

General scheme

Under the general scheme, the maximum amount granted is €300,000 per single company, over a rolling three-year period (de minimis regulation).

To be eligible for aid under the general scheme, the company must meet all the following conditions:

– Be an export-oriented Luxembourg company export-oriented
– Have a valid business permit and all other legal authorisations required to carry out its activity
– Comply with Luxembourg’s tax and social security obligations
– Be a financially healthy company, i.e., have positive equity and adequate liquidity to finance its operations for profitability
– Exist for at least 3 years (failing this / if not applicable, please consult the “YMC” – Young and/or Micro-companies’ scheme)
– Have at least 2 employees (failing this / if not applicable, please consult the “YMC” – Young and/or Micro-companies’ scheme)
– Bring substantial added value to the Luxembourg economy.

The assessment of the company’s contribution to the Luxembourg economy is based on the following criteria (for guidance purposes only):

– Company development: total growth, export revenue and number of employees
– Growth perspectives
– Activities carried out in Luxembourg (production, processing, sales, marketing, research and development, use of Luxembourg subcontractors, etc.)
– Luxembourg visibility of the company at the national and international levels.

Scheme for young and/or micro-companies “YMC”

This scheme is intended for:

• Startups
• SARL-S
• Companies with less than two employees
• Companies that do not meet all the eligibility requirements for the general scheme.

Companies covered by the “YMC” scheme can benefit from an annual aid ceiling of EUR 10.000, all aid combined.

Scheme Classification Procedure

On first application, the Copel classifies the company under either the “general” scheme or the “YMC” scheme based on the information provided.

The COPEL reserves the right to reclassify a company initially classified under the general scheme to the YMC scheme if it no longer meets all the eligibility requirements for the general scheme.

Request for reassessment of the “YMC” scheme

A company classified as YMC may request a reassessment of its classification provided it meets all the following criteria:

– Be a financially healthy company, i.e., have positive equity and adequate liquidity to finance its operations for profitability
– Have at least two employees (CCSS certificate)
– Demonstrate real growth in turnover
– Bring substantial added value to the Luxembourg economy.

For this purpose, the company must provide a detailed presentation containing the following information:

– Description of its business, any recent changes to its articles of association, its growth prospects, and any other document deemed relevant to the analysis of its application
– Changes since its creation in its equity, net turnover, number of employees, and the percentage of turnover generated from exports (please complete the form)
– CCSS certificate confirming the current number of employees
– Complete annual accounts for the 2 last years (balance sheets, income statements, and appendices)

Submission of an application

The request must be sent before any costs are incurred, i.e. before the offer/order confirmation is signed and before the project begins.

Exception: In case of participating in a trade fair/seminar/conference abroad, the application must be submitted no later than before the start date of the event, even if some costs have already been incurred.

The online form in French, German and English is available on the platform MyGuichet.lu.

https://guichet.public.lu/en/entreprises/financement-aides/regime-pme/aide-exportation-frais-promotion-exposition/aide-exportation.html

To access the MyGuichet.lu portal, the user needs:

• a LuxTrust product or an eID (Luxembourg electronic identity card).
• a national identification number (13 digit number)
• a legal electronic signature
• a certificate of authentification which allows to access to the State online aid applications
• a professional space in MyGuichet.lu

Steps to follow :

• complete the application form according to the instructions
• check the data entered and confirm
• sign the application form
• add all the requested documents (balance sheets, organisational chart, quotation, registration form)
• submit the application.

As soon as the application has been submitted, you will automatically receive an e-mail confirming that your application has been submitted.

Contact: Guichet.lu Helpdesk; phone: (+ 352) 247-82000

Documents to add to your application if you are applying for the first time:

• Two recent and complete annual accounts (balance sheets, profit and loss accounts and annexes) or, if not available, a detailed business plan
• Complete organisational chart, detailing the structure of the company with all the entities in the group at national and international level, controlled by the same entity or individual, their respective percentage in the holdings and their activities and relationships within the group
• CCSS certificate showing the current number of employees
• Bank details (RIB)
• Register of beneficial owners (current RBE).

For consecutive applications, please attach the most recent annual accounts and any amendments to the articles of association.

Additional explanations or documents may be requested when analysing the applications.

Response time

The Committee meets once a month to analyse complete applications.

The decision is communicated by e-mail.

If your application is accepted, you will receive a letter of commitment valid for 6 months. This validity can be extended on written request before the end of the validity of the commitment. In all your communications, please always quote the file number.

Incomplete applications are automatically closed after 90 calendar days. Rejected applications are closed at the end of the appeal period.

Request for reimbursement

The request for a reimbursement must be sent by e-mail or post within the validity of the commitment, including by the following documents :

• paid invoices for eligible expenses
• proof of payment (bank statements/debit notes)
• order confirmation dated and signed.

The file number must be clearly indicated in the request for reimbursement.

If all the criteria are met, the eligible amount (determined based on invoices and proof of payment) will be reimbursed to the company’s Luxembourg bank account. Copel reserves the right to request a bank details statement (RIB).

An grant letter will then be sent by e-mail to confirm payment. The aid paid will be recorded on the date of the grant letter within the limit of the de minimis ceiling and in the annual ceilings applicable to the different types of aid.

Appeal

A company might challenge a decision of ODL by introducing a legal appeal before the administrative court. This recourse must take the form of a petition signed by a court lawyer within 3 months from the notification of the decision.

Within the same period of time, the company might challenge the decision of ODL by introducing a non-contentious appeal of the decision of ODL. To do so, the company has to send a registered letter to ODL in which it has to present the facts and its claims and add all documents it deems useful.

In the event of a non-contentious appeal, the time limit for introducing a legal appeal before the administrative court is suspended. If within three months from the introduction of the non-contentious appeal, a new decision is made or if no decision is made, a new period of three months to introduce the legal appeal before the administrative court begins to run.

The company might also introduce a complaint with the Mediator – Ombudsman. This complaint does not interrupt or suspend the legal deadlines for non-contentious and legal appeals. The mediator cannot change the decision taken, but will intervene with ODL to find an amicable agreement.