COVID-19 Luxembourg Update: Tax Administration Emergency Support Measures

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.