The current review focuses on recent event-related brain potential (ERPs) and functional magnetic resonance imaging (fMRI) in L2 syntactic processing data. To this end, critical factors influencing both the dynamics of neural mechanisms (ERPs) and critical functional brain correlates (fMRI) are discussed. These entail the critical period hypothesis, levels of proficiency, cross-linguistic syntactic similarities and dissimilarities as well as brain bases that may or may not be shared during syntactic processing in a first (L1) and a second (L2) language. The data to date reveal that (i) the critical period hypothesis plays less of a significant role than initially discussed, (ii) L2 proficiency is a driving factor influencing peak and extent of activation in brain correlates and in neurophysiological mechanisms as a function of learning, and (iii) language transfer effects (i.e., positive transfer effects when L1 and L2 are structurally similar or negative transfer effects when L1 and L2 are structurally dissimilar) primarily from the L1 to the L2 and potentially vice versa need to be critically considered in future research. (Contains 2 tables.)