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Luxembourg Announces COVID-19 Support for Catering and Drink Sales Activities

03 February 2021

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Approved Changes

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Luxembourg

The Luxembourg Direct Tax Administration has announced COVID-19 support measures for taxpayers in the Horeca (hotel/restaurant/catering) sector, including that individuals and companies carrying out catering and/or drink sales activities can apply for the cancelation of advance corporate income tax and municipal business tax payments for the third and fourth quarters of 2020 as well as the first and second quarters of 2021. Requests for these quarters will be automatically accepted. It is also noted that taxpayers can still make requests regarding the first and second quarter of 2020. Further to relief for the Horeca sector, it is also provided that...