The process was designed to provide support and solidarity for those in the hardest-hit sector during the coronavirus crisis, according to a statement put out by the Ministry on Friday.
The businesses and self-employed individuals affected may complete the necessary forms on the website impotsdirects.public.lu from Friday onwards. Businesses who paid tax in advance for the last two quarters of 2020 and/or the first two quarters of 2021 may request a cancellation thereof in favour of reimbursement. This measure covers advances of income tax (communities and individuals) and municipal business tax.
In addition to this special procedure, taxpayers in other sectors will be eligible for a reduction in tax advances, provided they can submit a reasonable request to the tax office.
The government has also extended the deadline for filing certain tax returns, in accordance with a bill tabled on 15 January 2021. The filing deadline for declarations for personal and corporate income tax for the year 2020 will be pushed back to 30 June 2021 instead of 31 March 2021. The same applies for commercial tax .
Regarding returns for personal income tax and for personal business tax for the year 2019, an extension of the deadline for filing returns will be allowed until 31 March 2021.
Minister of Finance Pierre Gramegna said the pandemic continues to have negative repercussions on the economy and in particular, on those working in the Horesca sector. He described the process above as a “supportive tax measure”, which proved effective during the first lockdown, and said the government wished to express its solidarity with the hotel and catering sector during this difficult time.
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