Insights Across Borders

Our members share updates, reflections, and guidance on the evolving tax landscape — from legislative developments and case law to international structuring and cross-border insights.

Each article is contributed by a member of the L&N network and reflects both technical excellence and practical experience in jurisdictions around the world.

Legal Updates, Incentives, Investment Income, Corporate Structuring, Cross-Border Advisory Law & Numbers Network of Tax Lawyers Legal Updates, Incentives, Investment Income, Corporate Structuring, Cross-Border Advisory Law & Numbers Network of Tax Lawyers

Luxembourg Carried Interest Reform: Key Changes from 2026

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, Tax Compliance, Incentives, Corporate Tax, Reporting Obligations, Cross-Border Advisory, Personal Income Law & Numbers Network of Tax Lawyers Legal Updates, Tax Compliance, Incentives, Corporate Tax, Reporting Obligations, Cross-Border Advisory, Personal Income Law & Numbers Network of Tax Lawyers

Biennial Preventive Agreement (CPB): What You Need to Know in 2025

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, Incentives, Corporate Tax, Wealth Structuring, Investment Income, International Tax, Sustainability Law & Numbers Network of Tax Lawyers Legal Updates, Incentives, Corporate Tax, Wealth Structuring, Investment Income, International Tax, Sustainability Law & Numbers Network of Tax Lawyers

German “Immediate Investment Program 2025”: making targeted use of tax opportunities

Germany’s proposed “Immediate Investment Program 2025” introduces a suite of tax measures designed to boost corporate investment — from accelerated depreciation and electric vehicle incentives to long-term reductions in corporate tax rates. Businesses looking to invest in Germany should act strategically to seize these temporary but impactful opportunities.

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Legal Updates, Incentives, Corporate Tax, International Compliance, R&D, Innovation, Sustainability Law & Numbers Network of Tax Lawyers Legal Updates, Incentives, Corporate Tax, International Compliance, R&D, Innovation, Sustainability Law & Numbers Network of Tax Lawyers

Portugal Introduces New Tax Incentive for Scientific Research and Innovation - IFICI

Portugal’s new R&D tax incentive (IFICI) allows companies to deduct 130% of qualifying expenses incurred through contracts with recognised research entities. Effective from FY2024, the measure targets projects driving scientific innovation and green or digital transitions.

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