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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.
