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.
Luxembourg Unveils New Tax Regime for Employee Stock Options in Innovative Startups
Luxembourg has submitted a draft law introducing a dedicated tax regime for employee stock options granted by qualifying young innovative companies from 2027, alongside clarifications to the general treatment of stock option plans. This article outlines the proposed rules and their practical relevance for startups and their employees.
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.
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.