The draft budget law for the year 2021 was passed on 19 December 2020 and the provisions included have been applicable since 1 January 2021. Please read our article with the key takeaways of the tax measures.

Thereafter, the Luxembourg indirect tax authorities issued a series of administrative circulars that mainly confirm the provisions of the new law.

Originally Published 31 March, 2021

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.