FAQ

Yes, not only natural persons, but also legal persons (owners of a property used for rental housing) can benefit from accelerated depreciation.

Accelerated depreciation at the rate of 6 per cent applies to the costs of investment relating to a sustainable energy efficiency improvement measure. In this case, a sustainable energy efficiency improvement measure corresponds to the sustainable energy efficiency renovation measures on rental housing, for which financial support referred to in article 4 of the law amended on 23 December, 2016 is granted (support under the “Klimabonus” programme.). The costs of investment are calculated after subtracting this financial support.
Accelerated depreciation at the rate of 4 per cent is permitted on the property or parts of buildings used for rental housing when the completion of the property or part of the property goes back at least five years at the start of the operating year.

Accelerated depreciation is a taxation method that allows book depreciation to be magnified in order to depreciate sustainable energy efficiency improvement work or other types of work more quickly.

Book depreciation refers to the recognition of the permanent reduction to the value of an asset. This value is linked to the use of an asset and to the effect of time. Depreciation allows this reduction in value to be compensated by allocating a specific amount to the profits for the year.

We talk about accelerated depreciation when the level of depreciation is more advantageous, thereby allowing greater costs of depreciation over the first years following the improvement work.

Every outdoor or indoor car park constitutes a co-ownership lot. The owners will therefore be treated in the same way as any other co-owner who has a car park in the co-owned building, as regards both installation and charge distribution and a request for infrastructure subsidies.

In the case of rented spaces, installation requests for charging stations must be submitted through the owner of the space. However, the owner has every right to deny the tenant permission to install a charging station.
The subsidy application distinguishes between two scenarios:

1. At the tenant's request, the owner has a charging station installed. In this case, the station belongs to the owner. Moreover, it is the latter who must submit the application and who will receive the subsidy. The tenant must therefore first agree with the owner as to who will receive the subsidy, in part or in full.
2. If the tenant installs the charging station at their own expense, they can apply for the subsidy directly without going through the owner. If necessary, at the end of the lease, the tenant may be required to remove the station to restore the rented premises to their initial state.
    

Individual version:

Please note, at present, only natural persons can apply for a grant for a charging station. A joint application via the co-ownership (as a legal entity) is not currently possible.

1. Joint initiative of co-owners wishing to install one or more charging stations. One or more co-owners request the authorisation of the general assembly of the co-ownership management body to install – alone or together – one or more charging stations on an individual basis. (a*)
2. The general assembly takes a decision regarding installation of the charging stations and, in the event of a favourable vote, approves the installation. (The authorisation in question must be given to the co-owner(s) by an absolute majority, the decision must be taken by votes representing 501 thousandths or more of the co-ownership). (b*)
3. The co-ownership management body shall make sure that the installation complies with the decisions taken by the general assembly and that its subsequent use does not violate the co-ownership regulations.
4. The co-owner(s) in question are responsible, alone or jointly, for installation of the charging stations. (c*)
5. The service provider will send its invoices to the applicants, either to the individual co-owner, or to the group of co-owners concerned, as the work is completed. The co-owners concerned will pay the invoices without going through the accounts of the co-ownership, which shall not be affected. (d*)
6. The subsidy application for the installation of charging station infrastructure must be submitted either by each co-owner concerned individually and in their personal name, or by several co-owners jointly, or by the co-ownership management body – not in the name of the co-ownership but in the name of the individual co-owners concerned. (e*)
7. The Ministry of the Environment, Climate and Sustainable Development pays the aid to the co-owners in question. In the event that all individual co-owners wish to take advantage of charging stations and jointly build the charging infrastructure, it is recommended that the co-owners agree in writing on all aspects of this joint installation and on the distribution of the costs incurred in both installation and use.

*a) An authorisation from the general assembly is necessary except where the installation is to be made in a private area with a connection to an already private electric circuit that already serves this private parking space.
*b) In the event that the decision fails to garner an absolute majority, a new general meeting will be convened during which the decision will be adopted if it receives a simple majority (at least 50% + 1 of the votes available to the co-owners present or represented).
*c) A decision of the general assembly could also instruct the co-ownership management body to ensure the coordination of this installation by individual co-owners if it considers that this would be in the interest of the co-ownership.
*d) However, nothing prevents the general assembly from deciding to bear the costs of adapting the communal areas itself if it considers that this adaptation is justified to allow the creation of environmentally friendly energy infrastructure that other co-owners can join in the future.
*e) All invoices and receipts relating thereto must be attached with the grant application. If necessary, the decision of the general assembly authorising the installation of the charging station(s) can be added to the application.

In the event that all individual co-owners wish to take advantage of charging stations and jointly build the charging infrastructure, it is recommended that the co-owners agree in writing on all aspects of this joint installation and on the distribution of the costs incurred in both installation and use.

Should all of the co-owners so wish, it is simpler for the co-ownership to take care of installation of the infrastructure directly, through the co-ownership management body. In this case, the co-ownership management body should be mandated for this purpose at the general meeting authorising the co-owners to install the infrastructure in question. For the co-owners to be able to receive the State grant, it is necessary, however, that the various stations remain private and that the related invoices be drawn up in the name of each co-owner.

In case of refusal by the general assembly, the owner(s) who made the request may refer the matter to the district court of the place in which the building is located, sitting in civil matters. The latter may authorise them to carry out this work if it is not likely to harm the solidity or aesthetics of the building or disturb the other co-owners.

• A smart charging station offers users additional functionalities, e.g. self-consumption of own photovoltaic electricity.
• According to the Grand Ducal regulation, this means a charging station equipped with an integrated or external interface compatible with the Open Charge Point Protocol (OCPP) standard, Version 1.6 or higher.
   

The Open Charge Point Protocol (OCPP) is an open, manufacturer-independent standard for communication between charging stations and a central management system. This makes it possible to integrate any type or model of charging station into an intelligent charge management system, with Version 1.6 offering users more flexibility and functionality.

• A system that manages the set of charging stations behind a single connection point, so as to limit their simultaneous power draw to a value that cannot exceed the capacity made available by the grid operator at the connection point.
• This system must be able to integrate a number of charging stations equivalent to the number of parking spaces in the building and must ensure the non-discriminatory connection of future users.