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.