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.
Hungary's Proposed Wealth Tax: Broader Scope, Complex Valuation
Hungary's proposed wealth tax would apply to net wealth above HUF 1 billion. It sets its own valuation rules for companies and real estate and also reaches trusts, foundations and non-residents with Hungarian assets. Here is who could be affected and what the draft provides.
New France–Belgium Tax Treaty (Part III): Wealth Tax (IFI) & Anti-Abuse Clauses
In this final part, we look at how France and Belgium will handle wealth tax and anti-abuse enforcement under their new treaty.