Executive summary
As announced late December 2020 by Luxembourg’s Ministry of Finance, a draft law (Draft Law) to formalize the extension of certain filing deadlines for tax returns of individuals and businesses was adopted by the Parliament on 9 February 2021.
In brief, the Draft Law confirms the general filing extension of 2019 tax returns for individual taxpayers to 31 March 2021 and extends the deadline for 2020 tax returns for both individual and corporate taxpayers to 30 June 2021.
Detai…