Luxembourg's Ministry of Finance has announced the extension of the filing deadlines for tax returns in the context of the COVID-19 pandemic.
In the wake of the second lockdown and in order to cushion the impact on the country's economy, individuals and businesses, the government decided the following:
- the deadline for filing personal and corporate income tax returns, as well as commercial tax returns, for 2020 has been extended until the end of June 2021 (instead of 31 March 2021);
- the deadline for filing declarations for personal income tax and personal business tax for the year 2019 has been extended until 31 March 2021.
A bill on this matter will be tabled in early January 2021 in the Chamber of Deputies (Parliament).
In addition, the Luxembourg Inland Revenue (Administration des contributions directes) will show exceptional flexibility with regard to the submission of business declarations for the year 2019. Within the framework of the general tax law, the tax authority will exceptionally ask corporate tax offices not to impose supplements for late filing regarding declarations for corporate income tax and commercial tax for 2019, which must be filed by 31 March 2021 at the latest.