The Luxembourg government has taken certain steps—including tax procedure relief measures—to support the economy in response to the coronavirus (COVID-19) pandemic.
Prior guidance allowed:
New measures adopted 7 May 2020 (Loi portant adaptation de certains délais en matière fiscale, financière et budgétaire dans le contexte de l’état de crise) provide additional tax procedure relief. This includes suspension of the deadlines for filing administrative appeals until 30 June 2020 (from 18 March 2020).
Taxpayers receiving a tax assessment, for example, as of 13 December 2019 now have until 1 July 2020 (instead of 18 March 2020) to file administrative appeals. As another example, tax assessments dated 13 January 2020 should have a new appeal deadline of 30 July 2020.
For tax assessments issued between 13 March and 25 June 2020, the three-month deadline is paused—it will begin to run on 1 July 2020 and end three months later, on 1 October 2020. If taxpayers missed deadlines for administrative appeals despite exercising all due care, they can still request a re-establishment of their rights.
Other measures reflect:
Taxpayers may want to consider reviewing Luxembourg tax assessments that they may receive over the last five months, and note that they have more time to file administrative and judicial appeals against tax assessments (dated between 13 December 2019 and 25 June 2020) as well as taking into consideration the benefits and risks of entering into a tax dispute.
Read a May 2020 report prepared by the KPMG member firm in Luxembourg
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