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.
The Hungarian Tax Authority’s 2025 Audit Plan: New Formats, Digital Tools, and Focus Areas
Hungary’s 2025 tax audit plan reveals an increasingly digital, data-driven approach. From AI-based risk analysis and a new data reconciliation procedure to enhanced enforcement and tighter scrutiny of trusts and e-commerce platforms — NAV is ramping up efforts to ensure compliance.
Foreign Employment: Navigating Tax and Social Security Across Borders
Sending employees abroad brings more than logistical challenges — it introduces a web of tax and social security rules that vary by country, duration, and employment structure. This article unpacks Hungary’s approach to postings and what businesses must consider when operating across borders.
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.
Portugal to Close NHR Tax Regime to New Applicants in 2024
Portugal’s Non-Habitual Resident (NHR) tax regime is set to close to new applicants in 2024 — here’s what that means and what you should know before the end-of-year deadline.
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.
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.
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.
Creating a Hungarian Subsidiary: Insights from German & Hungarian Lawyers
What should German investors know before opening a Hungarian subsidiary? In this video, two L&N members break it down — from legal steps to tax structuring.
Impatriate Tax Regimes in Luxembourg and Portugal: A Video Insight
Discover how Portugal’s NHR regime and Luxembourg’s expat incentives can benefit relocating professionals.
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.
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.
New France–Belgium Tax Treaty (Part II): Dividends, Interests & Capital Gains
The second part of our France–Belgium treaty alert explores cross-border treatment of dividends, interests, and capital gains.
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.
DAC6 Directive: Key Reporting Rules Across EU Countries
What makes a cross-border arrangement reportable under DAC6? Our guide breaks down how Luxembourg, Hungary, and Italy are applying the rules.
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.
Hungary: Supreme Court Confirms VAT Refund on Bad Debts
The Hungarian Supreme Court confirms that VAT on unpaid invoices can be reclaimed — a major step for taxpayers with bad debt claims.
Hungary: NAV to Access Dubai-Based Shell Company Data
Hungary’s tax authority will soon gain access to financial data from Dubai-based companies — marking a turning point for transparency and tax compliance.
Invoicing Rules for VAT Across Jurisdictions: A Country-by-Country Summary
L&N members share invoicing rules for VAT compliance across seven jurisdictions, including EU and U.S. standards.
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.