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.
Corporate Tax in Portugal will continue to decrease until 2028
Portugal will gradually reduce its corporate income tax rate from 20% in 2025 to 17% by 2028, aiming to strengthen competitiveness and align with EU standards.
When Transfer Pricing Meets VAT: The CJEU’s Arcomet Ruling Explained
The CJEU’s Arcomet ruling clarifies that transfer pricing adjustments may, under certain conditions, constitute VATable services — urging companies to review intra-group settlements with both tax and VAT implications in mind.
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.
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.
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.
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.
Reverse Hybrid Entities: New Luxembourg Guidance on Taxable Income
New guidance from Luxembourg clarifies how Reverse Hybrid Entities should calculate taxable income — and includes a new reporting form.
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.
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.
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.
COVID-19 & Transfer Pricing: Adapting Benchmarks and Documentation in France
COVID-19 forced French businesses to rethink their transfer pricing benchmarks — and strengthen both documentation and contractual safeguards.
Luxembourg Implements ATAD 2 with Key Corporate Tax Amendments
Luxembourg transposes ATAD 2 into law, reinforcing EU anti-hybrid mismatch rules with key changes to corporate tax legislation.