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 al…