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, 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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