Please note, your browser is out of date.
For a good browsing experience we recommend using the latest version of Chrome, Firefox, Safari, Opera or Internet Explorer.

Know-How

Recent Changes in Portuguese Tax Benefits (April 2021)

10-05-2021
Law 21/2021 was published on 20 April 2021, amending the Tax Benefits Statute, the Stamp Duty Code, the Investment Tax Code, the Vehicle Tax Code, and the Vehicle Circulation Tax Code. This law also creates an extraordinary measure for the counting of deadlines, within the scope of Corporate Income Tax, regarding reinvestments.
تحميل PDF

The taxation of real estate capital gains realized by non-residents in Portugal

20-04-2021
The Portuguese tax legislation foresees a different taxation, under Personal Income Tax (PIT), over capital gains from the sale of real estate in Portugal for residents and non-residents and the Courts have repeatedly proclaimed this as discriminatory and contrary to the European Union (EU) legislation. The most recent Courts’ decisions, especially with the Portuguese Supreme Administrative Court’s (STA) ruling for case law uni...
تحميل PDF

The Portuguese Golden Visa UPDATE February 2021

19-02-2021
The Golden Visa regime, in force since 2012, enables third country (non-EU) nationals that intend to conduct investment activities in Portugal to obtain a temporary residence permit. The beneficiaries of Golden Visa are entitled to live and work in Portugal, further benefiting from a visa exemption for travelling within the Schengen Area. They can also request family reunification, apply for permanent residence and, eventually, apply for ...
تحميل PDF

OECD Pandemic Recommendations: Transfer Pricing

11-02-2021
The Organisation for Economic Co-operation and Development (OECD) has published a document containing several new recommendations that aim to clarify how the Arm’s Length Principle and the transfer pricing rules that arise from it can be applied to transactions that are directly affected by the Covid-19 pandemic.
تحميل PDF

Portuguese Tax Framework on Inbound Investment (UPDATE2021)

26-01-2021
The Portuguese tax system presents various regimes and mechanisms to foster foreign investment, which should be considered when planning an investment in Portugal. This newsletter presents a practical overview of the main investment options available and the corresponding tax regimes, as to provide guidance to foreign investors.
تحميل PDF