New tax measures in response to the COVID-19 state of emergency

Summary of the specific measures taken by the Luxembourg direct tax authorities (“LDTA”), the Luxembourg indirect tax authorities (“LITA”) and the Luxembourg Business Register (“LBR”)

The GSK Update summarizes the relevant information on the exceptional measures implemented by the Luxembourg tax administration (“LTA”) with regard to the filing and payment obligations of Luxembourg corporate and individual taxpayers.

This summary is up to date on the basis of the review of the official guidelines, newsletters and updates published by the respective Luxembourg authorities as of 23 March 2020. Upon further measures taken, this summary will be updated accordingly.

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