Craft IndustryTo make this measure more effective and tailored to the specific context of your company, we recommend that you first perform an overall analysis of your energy situation.
In a butcher shop, the refrigeration cycle ensures the cold rooms are cooled. These refrigeration units, which are subject to operating variations, are often separate and not or very little regulated.
The project consists in replacing small production units supplying cold rooms with a main, centralised cold production unit, controlled with a frequency variation on the refrigeration compressor motor.
By installing this technology, which has been available on the market for more than 5 years, the company may save between 15 and 20% on its energy bills. Although this measure has a fast return on investment, implementing it is complex and requires a temporary production shutdown.
In an installation with individual refrigeration units, the air evaporator is influenced by the climate of the room it cools. The system is disrupted every time a door is opened or food is loaded. In addition, the operation of the condenser is also affected by external temperature variations.
The new centralised refrigeration unit will result in energy savings on two levels:
Please note: any application for government or non-government subsidies must comply with the “incentive effect”, subject to compliance with the subsidy conditions.
To ensure that the ‘incentive effect’ is respected, no binding commitment (signing a quotation; paying an advance) may be made BEFORE submitting the application file or receiving the agreement in principle from the State or the electricity and natural gas supplier following an application for subsidies.
Aid for environmental protection
The law of 8 December 2025 on the renewal of the aid scheme for environmental and climate protection provides for the granting of investment aid to SMEs and large companies established in Luxembourg, with a business licence, and carrying out projects that contribute to environmental or climate protection.
This aid supports investments aimed at improving energy efficiency outside buildings. It is intended for initiatives that either reduce energy consumption by at least 20% or achieve energy savings of at least 250 MWh per year.
The following maximum rates apply:
| Activity | Company size | ||
|---|---|---|---|
| Small | Medium | Large | |
| Energy efficiency outside buildings | 25 % | 20 % | 15 % |
When equipment is added to an existing installation and there is no counterfactual investment that is less environmentally friendly, the aid rate shown in the table above is doubled.
SMEs may receive aid upon request if they meet the conditions set out in Article 7 of this law, provided that the aid is less than €100,000 and more than €50,000.
Large enterprises, as well as SMEs, will also be able to participate in regular calls for projects, which will be announced below when they become available.
The General Directorate – State Aid and Company Financing will verify the eligibility of applications.
Call for projects for measures promoting energy efficiency outside buildings
A call for projects is open from 5 January 2026 to 30 June 2026 to support measures that promote energy efficiency outside buildings.
This call will be conducted on a ‘first come, first served’ basis, i.e. aid will be granted in the order in which applications are received, until the €15 million budget is exhausted. No specifications have been published; only the conditions specified in the law of 8 December 2025 on the renewal of the environmental and climate protection aid scheme will apply.
N.B. State subsidies cannot be combined for the same project
Since 2015, natural gas and electricity suppliers are required to make energy savings for consumers under the obligation scheme. Since then, energy suppliers have been offering support and advice, as well as subsidy programmes for consumers to implement energy efficiency measures.
The following suppliers offer this service for companies:
N.B. Supplier subsidies can be combined with any state subsidies for the same project.
The tax relief is calculated based on the investments and operating expenses incurred as part of an ecological and energy transition project.
The tax relief rate is set at 18% and is applied directly to the amount of tax due.
This deduction can be combined with standard state subsidies.
For the project to be eligible, it must meet at least one of the following objectives:
For certain objectives, minimum thresholds must be met.
To verify your eligibility and ensure that these thresholds are satisfied, it is recommended that the impact of the measure on one of the above conditions be certified by an expert or a design office.
Further details and conditions: Guichet.lu
For questions: Ministry of Economy – Bonus
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