On 9 February 2021, the Luxembourg Parliament has adopted a draft law which was announced in December 2021 regarding the tax return filing deadline extension for 2019 and 2020 due to the COVID-19 pandemic.

The deadlines are set for individual and corporate income taxpayers as follows:

  • The deadline for filing individual and corporate income tax (CIT) returns for the year 2020 is set at the end of June 2021 instead of 31 March 2021. The same applies to the trade tax;
  • Regarding returns for individual income tax and for municipal business tax returns for the year 2019, an extension of the deadline for filing returns will be allowed until 31 March 2021 instead of 31 December 2020.