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Deferral of certain deadlines in tax matters

Coronavirus / Covid-19

In the field of direct taxes, natural and legal persons have been granted an extension until 30 June 2020 to file certain tax returns. These are the tax returns for personal income tax, corporate income tax and business tax for the year 2019.

Similarly, the deadline by which spouses may opt for individual taxation for the 2019 tax year is extended until 30 June 2020.

In addition, the following deadlines are suspended until 30 June 2020:

  • the deadlines for submitting a claim to the Director of the Luxembourg Inland Revenue;
  • the deadlines for filing a formal hierarchical appeal against certain administrative decisions in tax matters.

Finally, the limitation period for claims against the Treasury and for all claims whose collection is entrusted to the tax collector of the Luxembourg Inland Revenue, which expires on 31 December 2020, is extended until 31 December 2021.

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