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 Implements DAC8: New Crypto Reporting and Transparency Rules
Luxembourg has implemented DAC8, introducing new reporting obligations for crypto-assets and expanding EU tax transparency rules. Financial institutions, CASPs, and intermediaries must prepare for enhanced compliance requirements and upcoming reporting deadlines.
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.