Luxembourg provides land at relatively low prices. These lands have all the necessary infrastructure and are located near airports, train stations, etc.
Business incubators are business development centers that help high-tech start-ups and some other types of businesses. Incubators, as in most other countries, help develop new projects.
The state helps in addition to banking and equity investments. As a rule, the state provides financial resources to small and medium-sized businesses.
Luxembourg has a low VAT rate, preferential income tax, accelerated depreciation and other tax benefits. https://www.luxlegal.eu/en/business/formation/