Since January 1, 2024, a new investment tax bonus scheme (art. 152bis of the Income Tax Act, or "LIR") is applicable. This measure aims to support companies in the digital transformation and environmental transition of their activities.
Indeed, the new measure allows companies to benefit, under certain conditions, from a tax reduction of up to 18% of the investments and operating expenses they incur to support their digital transformation or reduce their environmental impact.
The dual digital and environmental transition is a challenge for companies in terms of economic performance and maintaining competitiveness, particularly in a constantly evolving regulatory context, such as the recent entry into force of the Corporate Sustainability Reporting Directive (CSRD). Consequently, this new measure is a welcome additional lever, in addition to the already existing subsidy mechanisms, to help companies of all sizes, from large companies to SMEs, to achieve their objectives in this area more quickly.