New Circular regarding the mutual agreement procedure provided by double tax treaties signed by Luxembourg
30/04/2021
Indirect tax
New Circular regarding the mutual agreement procedure provided by double tax treaties signed by Luxembourg
Luxembourg 2021 Budget Law: Overview of the key changes
28/12/2020
On 14 October 2020, the Luxembourg government submitted to the Parliament the budget bill for fiscal year 2021. It was approved by the Parliament on 17 December 2020 and published in the Official Journal on 23 December 2020 (the Law).
Budget 2021: various tax measures to address the impact of the COVID-19 pandemic and support a sustainable recovery
16/10/2020
ON 14 OCTOBER 2020, THE LUXEMBOURG GOVERNMENT FILED BUDGET BILL 7666 WITH THE LUXEMBOURG PARLIAMENT
2021 Budget – Tax measures
15/10/2020
On 14 October 2020, the 2021 budget draft law was presented to Parliament. The Government decided that the time was not right to increase taxes and/or perform a big tax reform and decided to postpone the introduction of some expected tax measures
Luxembourg announces additional deadline extensions in direct tax matters
20/04/2020
A new bill seeks to grant a one-year extension for claims whose collection is entrusted to the Luxembourg tax authorities (such as direct taxes and social security claims) that would otherwise expire by 31 December 2020
New deadline extensions in fiscal matters
09/04/2020
Further to the Luxembourg government’s decision to introduce several tax measures in favour of legal and natural persons, as announced on 17 March 2020, the Luxembourg Minister of Finance, Pierre Gramegna, submitted a bill of law N°7555
COVID-19 crisis: New draft law to extend deadlines in fiscal matters
08/04/2020
On 8 April 2020, Luxembourg Parliament released the draft law n°7555 addressing the extension of deadlines in fiscal, financial and budgetary matters in the context of the state of COVID-19 crisis
Government Economic Measures Summary
02/04/2020
Tax payment deadlines been extended
Companies and self-employed individuals deriving their income from a commercial, agricultural, forestry, or liberal profession and experiencing liquidity problems as a result of the COVID-19 pandemic may submit a request to the tax authorities for the following:
Luxembourg tax measures
25/03/2020
On 17 March 2020, the Luxembourg tax authorities (LTA) published a newsletter with tax measures for businesses in the context of the COVID-19 crisis.
CJ rules on restriction of eligibiltiy of energy tax rebate scheme
26/12/2019
On 14 November 2019 the CJ issued a preliminary ruling in the (second) Dilly’s Wellnesshotel case (C-585/17). Austria decided to limit an existing energy tax rebate scheme to the manufacturing industry as of 2011.
