23 March 2020: In light of the COVID-19 crisis, the Luxembourg tax authorities have announced a series of new measures for both direct and indirect taxes. Luxembourg taxpayers who may be impacted by the COVID-19 pandemic should note the following emergency measures, which include cancellations and delays for certain Luxembourg tax filing and payment obligations.
Deadline extension for 2020 Luxembourg tax returns
The deadline for filing tax returns for both legal entities and individuals has been extended until 30 June 2020. This applies to both Luxembourg residents and non-residents.
The deadline for submitting, revoking, or amending taxpayers' choice for an individual taxation has been extended to the same date.
The emergency measures, including forms and procedures, can be found (in French) at Luxembourg direct tax — newsletter 17 March 2020.
Tax Measures Supporting Businesses – Cancellations & Delays
Luxembourg businesses experiencing liquidity problems as a result of the COVID-19 pandemic may apply for:
- cancellation of quarterly advance tax payments for corporate income tax and municipal business tax for Q1 and Q2/2020 (net wealth tax is excluded)
- a delay on payments of corporate income tax, municipal business tax and net wealth tax.
Requests will only apply to tax advances due after 29 February 2020.
Please note: payroll withholding tax is not covered and remains due and payable as normal.
The Luxembourg government's dedicated enterprise pages from March 2020 have since been reorganised; if you need the closest current equivalent to the former business-support hub, please ask our team when you get in touch.
Contact Us
Should you have any questions, please feel free to contact our Luxembourg office or use our contact page.
To obtain the consolidated PDF summary that accompanied this March 2020 update, please contact us and we will help where archived materials are available.