LexGo

Indirecte Belastingen


Luxembourg 2021 Budget Law: Overview of the key changes

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).

Read more
Budget 2021: various tax measures to address the impact of the COVID-19 pandemic and support a sustainable recovery

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

Read more
2021 Budget – Tax measures

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

Read more
Luxembourg announces additional deadline extensions in direct tax matters

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

Read more
New deadline extensions in fiscal matters

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 

Read more
COVID-19 crisis: New draft law to extend deadlines in fiscal matters

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

Read more
Government Economic Measures Summary

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:

Read more
Luxembourg tax measures

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.

Read more
CJ rules on restriction of eligibiltiy of energy tax rebate scheme

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.

Read more
Luxembourg 2020 budget law introducing new tax measures and law implementing ATAD II passed

Luxembourg 2020 budget law introducing new tax measures and law implementing ATAD II passed
19/12/2019

Today, the budget law for 2020 and the law implementing into domestic law Council Directive (EU) 2017/952 of 29 May 2017 (“ATAD II”) have been passed by the Luxembourg Parliament.

Read more

LexGO Network