Energy
Tools that reduce energy consumption.
- Diagnostic of consumption items
- Monitoring and management of consumption
- Prioritised reduction plan
Independent guide · sustainable transition for SMEs
SME Package Sustainability Luxembourg: fund 70% of reducing your consumption and your carbon footprint.
Direct answer
The SME Package Sustainability funds 70% of the eligible costs of a quote between €3,000 and €25,000 excluding VAT, i.e. up to €17,500. It covers four official themes: energy, water, waste and carbon footprint. The pre-analysis goes through the House of Sustainability or eHandwierk, the project only starts after approval, and the aid is paid once the final invoice has been settled.
The scheme's fifth package is often the least known. This guide sets out the scope published on Guichet.lu, the conditions, the six-step process, the need for pre-financing and how to choose between it and the Digital and Service packages.
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Official framework
Ministry of the Economy
House of Sustainability
eHandwierk
EU Regulation 2023/2831
Guichet.lu
| Criterion | Rule |
|---|---|
| Aid rate | 70% of eligible costs |
| Quote | €3,000 to €25,000 excl. VAT |
| Maximum grant | €17,500 |
| Purpose | Sustainable transition across four official themes: energy, water, waste, carbon footprint |
| Examples | Carbon footprint assessment and action plan, reduction of energy and water consumption, waste management |
| Pre-analysis | House of Sustainability (Chamber of Commerce) or eHandwierk (Chamber of Skilled Trades) |
| Payment | After completion and the evaluation meeting; the company pre-finances |
| Process duration | Generally 4 to 6 months, as an indication |
| Do not | Order or pay before approval by the Ministry of the Economy |
01 · Official scope
By the end of this section, you will know whether your project falls under the Sustainability package
What does the SME Package Sustainability fund?
The official fact sheet sets out four themes. The common thread: projects that reduce the company's environmental impact while generating measurable savings.
Water
Tools that reduce water consumption.
- Mapping of uses
- Leak detection
- Quantified reduction actions
Waste
Waste management tools.
- Audit of waste streams
- Organisation of sorting and recovery
- Reduction at source
Carbon footprint
The completion of a carbon footprint assessment and an action plan.
- Assessment of the company's emissions
- Action plan and trajectory
- Monitoring indicators
What the fact sheet does not specify. Guichet.lu does not publish a detailed list of eligible expenses. The examples above illustrate each theme; the treatment of a piece of equipment, a sensor or monitoring software is validated in the pre-analysis with the House of Sustainability, before any quote is signed.
| Criterion | Condition | Threshold |
|---|---|---|
| Business permit | Issued by the Ministry of the Economy | Mandatory |
| SME status | Fewer than 250 employees, turnover up to €50m or balance sheet total up to €43m | EU definition |
| Registered office | In the Grand Duchy of Luxembourg | Mandatory |
| Sector | All sectors, except activities excluded from State aid | Horeca, retail, industry, crafts |
| Quote | Defined with the chosen provider | €3,000 to €25,000 excl. VAT |
| Aid intensity | Paid after completion and payment of the final invoice | 70% |
Sources: SME Packages – Sustainability fact sheet, guichet.public.lu (update of 11 March 2025) and SME Packages – Sustainability page of the House of Sustainability. Verified on 9 October 2026.
02 · Figures
By the end of this section, you will know your aid and your cash-flow requirement
How much does the Sustainability package bring in, and how much do you need to advance?
The point to anticipate
The aid is paid after the project has been completed and the final invoice paid. The company therefore first finances 100% of the quote, VAT included, then recovers 70% of the amount excluding VAT. VAT follows its usual deduction rules: in principle recoverable for a taxable company with a right of deduction, it remains a cost for a company that does not deduct it, or not in full.
| Quote excl. VAT | Aid at 70% | Net cost excl. VAT | To be paid out first (incl. 17% VAT) |
|---|---|---|---|
| €3,000 (floor) | €2,100 | €900 | €3,510 |
| €8,000 | €5,600 | €2,400 | €9,360 |
| €12,000 | €8,400 | €3,600 | €14,040 |
| €18,000 | €12,600 | €5,400 | €21,060 |
| €25,000 (quote ceiling) | €17,500 | €7,500 | €29,250 |
Practical reading. This calculation assumes that the whole quote is retained and subject to the standard rate of 17%; for a taxable company with a right of deduction, this VAT is in principle recoverable, which brings the final cost down to the net cost excluding VAT. The return on investment of a Sustainability project is measured in two stages: the aid, which reduces the cost of the project, then the savings on energy, water or waste treatment, which the final evaluation meeting documents. An action plan that quantifies these savings from the outset strengthens the application.
03 · Administrative process
How to obtain the SME Package Sustainability, step by step?
Step 1
1
Pre-analysis
Appointment with the House of Sustainability (Chamber of Commerce) or, for craft businesses, with eHandwierk (Chamber of Skilled Trades). The pre-analysis identifies the priority actions.
Mandatory entry pointStep 2
2
Package, provider and quote
You choose the provider and define with them a quote of €3,000 to €25,000 excluding VAT, aligned with the actions identified.
Quote not signed at this stageStep 3
3
Application and approval committee
An adviser completes the aid application, then the approval committee gives its decision.
Wait for approval. Validation of the quote and completion of the project only take place after a favourable decision.
Step 4
4
Completion
The provider implements the sustainable solution set out in the quote.
Deliverables consistent with the quoteStep 5
5
Evaluation
An evaluation meeting measures your satisfaction and the savings achieved, then closes the file.
Documented savingsStep 6
6
Payment and disbursement of the aid
You pay the provider's final invoice, then the aid of 70% of the eligible costs is paid out.
Disbursement after paymentSource: SME Packages – Sustainability fact sheet, guichet.public.lu. Published contacts: House of Sustainability, (+352) 423 939-450, sustainability@cc.lu; eHandwierk, (+352) 426 767-505, ehandwierk@cdm.lu. The fact sheet does not publish processing times.
04 · Choosing the package
By the end of this section, you will know which package to place your project in
Sustainability, Digital or Service: which package should you aim for?
The deciding rule
The choice of package follows the purpose of the deliverable. If the project aims at a measurable reduction in energy, water, waste or emissions, it is Sustainability. If it installs a business management tool, it is Digital. If it transforms the customer experience, it is Service.
| Planned project | Likely package | Why |
|---|---|---|
| Carbon footprint assessment and reduction plan | Sustainability | Official "carbon footprint" theme |
| Monitoring of energy consumption | Sustainability | Aim of reducing consumption |
| ERP with a CSR reporting module | Digital | The main deliverable is a management tool |
| Paperless invoicing | Digital | Official "e-invoicing" strand |
| "Sustainable" offer and customer journey | Service | The deliverable concerns the customer experience |
These allocations are the firm's reading, based on the published scopes. The decision rests with the approval committee: a mixed project is clarified in the pre-analysis, and can be split into two separate applications when the expenses can be separated.
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Frequently asked questions
SME Package Sustainability: answers to the most common questions
How much is the SME Package Sustainability worth?
The SME Package Sustainability funds 70% of the eligible costs of a quote between €3,000 and €25,000 excluding VAT, i.e. at most €17,500 for a quote of €25,000 excl. VAT. This maximum amount is a calculation: the official fact sheet publishes the rate and the quote range, not a ceiling in euros.
Who carries out the pre-analysis for the Sustainability package?
The SME Package Sustainability pre-analysis is carried out by the House of Sustainability of the Chamber of Commerce, or by the eHandwierk service of the Chamber of Skilled Trades for craft businesses. This is a difference from the Digital, AI and Service packages, whose pre-analysis goes through the House of Entrepreneurship.
Can a carbon footprint assessment be funded?
Yes, a carbon footprint assessment can be funded by the SME Package Sustainability. The carbon footprint is one of the package's four official themes, with the completion of a carbon assessment and an action plan. An assessment on its own is worth less than an assessment followed by quantified actions: this is what the final evaluation measures, since it covers satisfaction and the savings achieved.
Can the project start before approval?
No, an SME Package Sustainability project must not start before approval. The official fact sheet provides that the project is only carried out after a favourable decision by the approval committee. A quote signed or a service launched before this approval exposes the company to losing the grant.
Do I have to pre-finance the project?
Yes, the company must pre-finance its SME Package Sustainability project. The company pays the provider's final invoice, then receives the 70% aid. On a quote of €12,000 excl. VAT, plan for €14,040 incl. VAT at 17% before receiving €8,400, if all expenses are retained. VAT is in principle recoverable for a taxable company with a right of deduction. This cash-flow gap should be planned from the diagnostic stage.
Are equipment and works funded?
Equipment and works are assessed case by case: the official fact sheet refers to solutions and tools to reduce consumption, without publishing a detailed list of eligible expenses. The treatment of a piece of equipment, a sensor or monitoring software is therefore validated in the pre-analysis. For heavy energy-efficiency works, other public schemes are often more suitable.
Can Sustainability be combined with another package?
Yes, the Sustainability package can be combined with another package, but not automatically. Several packages can be requested for separate projects, without double funding of the same expenses, with each application approved before work starts and within the ceiling of €300,000 of de minimis aid per single undertaking (linked undertakings included) over any rolling three-year period set by Regulation (EU) 2023/2831.
What about the accounting side? Accounting and tax treatment of the grant, pre-financing the project, tracking your de minimis ceiling: the firm behind this guide covers the accounting angle of the SME Packages.
Verification
Where can you check this information in the official sources?
This guide is an independent private document. It does not come from the Luxembourg administration and does not constitute a decision to grant aid.
Make smepackages.lu a preferred source on Google to see our regulatory updates on the SME Packages first.
The scheme
The legal framework
Related guides: general guide to the SME Packages · SME Package Digital · SME Package Service · SME Package AI
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