On 17 March 2020, the Luxembourg tax administration released a
'newsletter' which details support measures for Luxembourg
taxpayers who may be impacted by the COVID-19 pandemic. This
emergency relief includes cancellations and delays for certain
Luxembourg tax filing and payment obligations.
Requests for Delays and Cancellations of Certain Taxes Due
Luxembourg businesses experiencing liquidity problems because of
the COVID-19 pandemic can request the following:
(a) cancellation of their quarterly advance tax payments for
corporate income tax and municipal business tax (net worth tax is
excluded); and
(b) a delay on payments for corporate income tax, municipal
business tax, and net worth tax.