A VPN secures your computer or IoT device data for transmission over the public internet. A crucial part of this involves encapsulating (i.e. surrounding and bundling your data) prior to transmission. A tunneling protocol is a set of procedures that governs how the data is encapsulated and the process by which data packets reach their intended destination.
L2TP is one such protocol. It dates back to 2000 and comprises elements from two older tunneling protocols: Microsoft’s PPTP (Point to Point Tunneling Protocol) and Cisco’s Layer 2 Forwarding Protocol.