On 4 May 2021, the Luxembourg tax authorities informed Luxembourg taxpayers about the release of the corporate tax forms and related appendices in respect of tax year 2020.
With the entry into force of the anti-hybrid rules of the 2nd Anti-Tax Avoidance Directive (“ATAD2”) on 1 January 2020 and the introduction of the mandatory disclosure regime applicable to tax intermediaries (“DAC6”) on 1 July 2020, the reporting requirements of Luxembourg corporate taxpayers have again increased this year. Since the 2020 corporate tax returns have to be filed by 30 June 2021, taxpayers should have a closer look at the information requested by the tax authorities as soon as possible in order to ensure they are able to file their tax returns on time.