On 19 December 2023, the Luxembourg Chamber of Deputies approved Bill 8276, which provides for the reform of the global investment tax credit and the additional investment tax credit. This includes an increase in the global investment tax credit from 8% to 12% and the removal of the current limit of EUR 150,000 for the credit (currently 8% on up to EUR 150,000 and 2% on the excess). The 12% cr…