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.
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.
Tax Regime Comparison for Holding Companies
A detailed comparison of holding company tax regimes in six jurisdictions, covering corporate tax rates, dividend exemptions, and more.
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.
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.