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.
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.
Trade War of Tariffs: What It Means for EU and Hungarian Businesses
New U.S. import tariffs introduced by the Trump administration are reshaping global trade dynamics. Hungarian businesses exporting to the U.S. should prepare for increased rates, shifting exemptions, and complex origin rules — while keeping a close eye on the EU’s evolving countermeasures.
Hungary: NAV to Access Dubai-Based Shell Company Data
Hungary’s tax authority will soon gain access to financial data from Dubai-based companies — marking a turning point for transparency and tax compliance.