Luxembourg:
Luxembourg Update: Filing Extensions For 2019 And 2020 Tax Returns
24 December 2020
Maples Group
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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.
Footnotes
1 https://gouvernement.lu/fr/actualites/toutes_actualites/communiques/2020/12-decembre/21-delai-declaration-impots.html
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