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.
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.
The Key Features of the New Capital Gains Tax on financial assets in Belgium
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.
Foreign Employment: Navigating Tax and Social Security Across Borders
Sending employees abroad brings more than logistical challenges — it introduces a web of tax and social security rules that vary by country, duration, and employment structure. This article unpacks Hungary’s approach to postings and what businesses must consider when operating across borders.
Portugal to Close NHR Tax Regime to New Applicants in 2024
Portugal’s Non-Habitual Resident (NHR) tax regime is set to close to new applicants in 2024 — here’s what that means and what you should know before the end-of-year deadline.
Portugal: Tax Alert on Cryptocurrency Taxation
Portugal’s updated crypto tax rules bring exemptions for long-term holdings, new income definitions, and an “exit tax” for changing tax residence.
Taxation of a Secondary Residence in France Held by a Belgian Resident
Belgian residents with a second home in France: here’s what you need to know about taxation and cross-border rules, as explained by L&N experts.
Impatriate Tax Regimes in Luxembourg and Portugal: A Video Insight
Discover how Portugal’s NHR regime and Luxembourg’s expat incentives can benefit relocating professionals.
Luxembourg Tax Update – 2023 Budget Law
Luxembourg’s 2023 Budget Law introduces key updates to VAT, tax return deadlines, and incentives for impatriates and group employers.
France Adopts Withholding Tax for Personal Income
France has introduced a withholding tax system for personal income, aligning its approach with most European countries.