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.
Housing in Portugal: New Tax Measures to Boost Rental Supply and Construction
Portugal has introduced a new package of tax measures aimed at boosting residential construction and increasing rental supply. Reduced VAT rates, lower taxation on rental income, and capital gains exemptions are among the incentives reshaping the Portuguese housing market.
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 I): Real Estate & Treaty Overview
France and Belgium have signed a modernised tax treaty. Discover the first key updates around real estate and residency.