Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

December 23, 2020

Luxembourg extends filing deadlines for tax returns

On 21 December 2020, Luxembourg’s Ministry of Finance announced an extension of the filing deadlines for tax returns of individuals and businesses as part of the Government’s effort to reduce the impact of the COVID-19 pandemic on the country’s economy and consequently on individuals and businesses.

Specifically, the deadline is extended from 31 March 2021 to 30 June 2021 for individuals and enterprises with respect to the filing of their 2020 income and municipal business tax returns. Individuals may also be granted an extension until 31 March 2021 for the filing of their income tax and municipal business tax returns for the year 2019. These extensions will be formalized through a law that will be submitted to the Luxembourg Parliament early January 2021.

Regarding corporations and their 2019 corporate income, municipal business and net wealth tax returns, the Ministry of Finance announced that the Direct Tax Authorities will exceptionally display flexibility with respect to the filing of tax returns for the year 2019. Concretely, the various taxation offices in charge of companies will be supported in the approach to not impose late filing surcharges (increase of up to 10% of the tax due) on corporate income and municipal business tax returns for the year 2019, which will be submitted until 31 March 2021 at the latest.


For additional information with respect to this Alert, please contact the following:

Ernst & Young Tax Advisory Services Sàrl, Luxembourg City
Ernst & Young LLP, Luxembourg Tax Desk, New York
Ernst & Young LLP, Luxembourg Tax Desk, Chicago
Ernst & Young LLP, Luxembourg Tax Desk, San Jose



The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


Copyright © 2024, Ernst & Young LLP.


All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.


Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.


"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.


Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or Please refer to the privacy notice/policy on these sites for more information.

Yes, I accept         Find out more