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.
Belgium Introduces New Tax System for Carried Interest
Belgium’s new tax regime for carried interest introduces a 25% rate on the excess share of fund managers’ income above a normal investor’s return, with specific rules for capital gains on shares.
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.
Teleworking Abroad: When Does It Trigger a Permanent Establishment?
Remote work across borders can trigger unintended tax consequences. Here’s what companies need to know about permanent establishment risk.
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.
New France–Belgium Tax Treaty (Part III): Wealth Tax (IFI) & Anti-Abuse Clauses
In this final part, we look at how France and Belgium will handle wealth tax and anti-abuse enforcement under their new treaty.
New France–Belgium Tax Treaty (Part II): Dividends, Interests & Capital Gains
The second part of our France–Belgium treaty alert explores cross-border treatment of dividends, interests, and capital gains.
New France–Belgium Tax Treaty (Part I): Real Estate & Treaty Overview
France and Belgium have signed a modernised tax treaty. Discover the first key updates around real estate and residency.
Comparative Tax Regimes for Holding Companies: Overview as of 2021
Explore how holding companies are taxed across key jurisdictions — from dividends to capital gains and beyond.
Invoicing Rules for VAT Across Jurisdictions: A Country-by-Country Summary
L&N members share invoicing rules for VAT compliance across seven jurisdictions, including EU and U.S. standards.
COVID-19: L&N Publishes Emergency Tax Measures Across 10 Jurisdictions
L&N members publish a cross-border report detailing Covid-19 tax emergency measures across 10 countries.
Tax Credit on French Dividends Reaffirmed for Belgian Residents
A Belgian court confirms that tax credits under the France–Belgium Tax Treaty must be applied — even if not supported by domestic law.
French and Belgian Members Co-Author Article on Transfer Pricing Between Jurisdictions
A recent publication on France–Belgium transfer pricing reflects the close collaboration between L&N members across jurisdictions.