Based on the subsidy law for companies in the context of the National Technology Action Plan (18 February 2010), the Ministry of Economy of Luxembourg asked the Wuppertal Institute to conduct a study with the purpose of determining the discharge heads.

Research included cost data on energy efficiency measures in need of further support as well as the respective so-called counterfactual reference investments.
Only publicly available studies and data from German-speaking countries were used.
This brief study encompassed efficient office buildings (new construction and renovation), commercial refrigeration equipment, and lighting (LED).
In addition, research has been done on cost data for small PV systems and the tariff for biomass/ biogas plants has been illustrated.