On 21 December 2020, following Prime Minister Xavier Bettel’s speech in the context of the current COVID-19 situation, the Luxembourg Minister of Finance published a statement (in French only) extending the deadlines for the 2019 and 2020 individual and corporate tax returns.

2019 tax returns

The deadline to file 2019 individual tax returns (i.e., for individual income taxes and the commercial profits of natural persons) is extended until 31 March 2021.

With respect to companies, the statement provides that the Luxembourg tax authorities will show exceptional flexibility regarding the 2019 filing deadline by asking corporate tax offices not to impose any fines for late filing if the tax returns are filed no later than 31 March 2021.

2020 tax returns

The deadline to file 2020 tax returns is extended until 30 June 2021 for both individuals and companies.

The statement also mentions that a draft law regarding this matter will be introduced in the Chamber of Deputies at the beginning of January 2021.

The government’s announcement is well appreciated in the current context.

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