Bridging tax
expertise across
borders

From domestic roots to cross-border reach

L&N is a global network of tax lawyers — one trusted representative per country — working together to deliver seamless advice across borders. Rooted in close relationships and backed by respected law firms in each jurisdiction, our members support each other in solving complex tax challenges with clarity, speed, and confidence.

More than a network — L&N is a bridge. One that connects people, strengthens firms, and expands what each practice can offer.

Law & Numbers - Bridging tax expertise across borders. From domestic roots to cross-border reach.

Borders We’ve Crossed

(so far)

From Lisbon to Paris, Milan to Geneva, Budapest to New York, our members already bridge tax expertise across multiple jurisdictions — and it’s just getting started.
Each connection built is rooted in trust, collaboration, and a shared goal: to make cross-border tax support more seamless, strategic, and accessible.

Build another
bridge

L&N welcomes tax lawyers who believe in collaboration, care, and cross-border clarity. Joining means more than visibility — it means joining a community of peers who share knowledge promptly, support each other consistently, and work together to offer more to clients.

L&N Offers:

  • A close-knit community of trusted professionals

  • Seamless collaboration across jurisdictions

  • Shared insight, tools, and experience

  • Visibility and growth through joint initiatives

Law & Numbers - Bridging tax expertise across borders | Become a Member of the Network

Our Latest Tax
Updates

Insights, news, and perspectives from across
the network.

Featured
Legal Updates, Incentives, Investment Income, Corporate Structuring, Cross-Border Advisory
Luxembourg Carried Interest Reform: Key Changes from 2026
Legal Updates, Incentives, Investment Income, Corporate Structuring, Cross-Border Advisory

Luxembourg plans to overhaul its carried interest regime from 2026, introducing two distinct categories with reduced rates or potential exemptions, expanding eligibility, and allowing deal-by-deal models. Fund managers should prepare for significant changes.

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Legal Updates, Incentives, Investment Income, Corporate Structuring, Cross-Border Advisory
Legal Updates, Tax Compliance, Incentives, Corporate Tax, Reporting Obligations, Cross-Border Advisory, Personal Income
Biennial Preventive Agreement (CPB): What You Need to Know in 2025
Legal Updates, Tax Compliance, Incentives, Corporate Tax, Reporting Obligations, Cross-Border Advisory, Personal Income

Italy’s new CPB regime allows eligible taxpayers to agree on their income in advance for two years, reducing audit risks. Available from 2025, it offers predictability and tax simplification — but requires full compliance and careful evaluation before opting in.

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Legal Updates, Tax Compliance, Incentives, Corporate Tax, Reporting Obligations, Cross-Border Advisory, Personal Income
Legal Updates, Transfer Pricing, Cross-Border Advisory, Corporate Structuring, Tax Litigation, International Compliance
Luxembourg Court Rejects 85:15 Debt-to-Equity Rule in Intra-Group Financing
Legal Updates, Transfer Pricing, Cross-Border Advisory, Corporate Structuring, Tax Litigation, International Compliance

In a landmark ruling (Case No. 50.602C), the Luxembourg Higher Administrative Court rejected the use of the 85:15 debt-to-equity ratio as a binding safe harbour for intra-group financing. Instead, companies must apply a tailored transfer pricing analysis to determine debt capacity, based on what third parties would have agreed under arm’s length conditions.

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Legal Updates, Transfer Pricing, Cross-Border Advisory, Corporate Structuring, Tax Litigation, International Compliance
Legal Updates, Capital Gains, Personal Income, Digital Assets, Investment Income
The Key Features of the New Capital Gains Tax on financial assets in Belgium
Legal Updates, Capital Gains, Personal Income, Digital Assets, Investment Income

A new capital gains tax regime will come into effect in Belgium on 1 January 2026. With a standard 10% tax rate, exemptions of up to €15,000, and special rules for significant shareholdings, this reform introduces notable changes for both private investors and entrepreneurs.

Read More →
Legal Updates, Capital Gains, Personal Income, Digital Assets, Investment Income

Looking for cross-border
tax advice?

Whether you’re navigating cross-border tax challenges or simply want to explore how our network can support your needs, we’re here to help — quickly, clearly, and with the right expertise.