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Industry Updates
Luxembourg Update: Filing Extensions For 2019 and 2020 Tax Returns
22 Dec 2020
In light of a stricter new lockdown introduced by Luxembourg's Prime Minister Xavier Bettel beginning on 26 December 2020, the Luxembourg Finance Ministry announced in a communiqué on 21 December 2020, an extension to the filing deadlines for 2019 and 2020 Luxembourg tax returns1.
The communiqué includes the following:
- An extension for 2020 Luxembourg individual income tax returns and business tax returns until 30 June 2021
- An extension for 2019 Luxembourg individual tax returns and municipal business tax returns for individuals until 31 March 2021.
A draft law reflecting the changes to the filing deadlines will be available at the beginning of January 2021.
Additionally, the communiqué mentions that the Luxembourg tax administration has instructed all Luxembourg corporate tax offices not to impose any penalties for late filing of 2019 returns for Luxembourg corporate income tax and municipal business tax until 31 March 2021.
For assistance on any of these matters, please liaise with your usual Maples Group contact or any of the persons listed below.
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