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13 July 2021

Estate Planning from Portugal (civil and tax perspectives)

When a succession does not have contact with several jurisdictions, it will not be difficult, in principle, to determine the applicable national law. However, in the globalized...
17 June 2021 in Bloomberg BNA

Rogério Fernandes Ferreira in Bloomberg: Tax Challenges of the New Digital ...

Rogério M. Fernandes Ferreira of RFF & Associados explains the challenges to international tax systems presented by the unique, identifiable digital assets which are non-fungible ...
10 May 2021

Recent Changes in Portuguese Tax Benefits (April 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...
26 April 2021

The registration of entities that perform activities with virtual assets

Banco de Portugal Notice No. 3/2021 was published on 23rd April 2021, regulating the terms and conditions for the submission to Banco de Portugal of registration applications for...
21 April 2021

Taxation of real estate capital gains realized by tax residents and the...

The taxation under Personal Income Tax (“PIT”) of capital gains obtained with the sale of real estate may vary, depending on the taxpayers’ tax residency status. For those who a...
20 April 2021

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

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...
15 April 2021

The Portuguese Startup Visa (II) (2021 Status)

Besides the Golden Visa there are other opportunities for residency in Portugal. The Startup Visa is a residence Visa for non-EU-Schengen startup founders who want to establish...
13 April 2021

The Portuguese Passive Income Visa (I) (2021 Status)

Besides the Golden Visa, there are other alternatives for residency in Portugal. The Passive Income Visa (also known as “Type I Visa” or D7 Visa”) is a two step process that allow...
31 March 2021

Taxation of unit linked life insurance policies under personal income tax in...

An unit linked life insurance is a bilateral and onerous financial instrument, defined by Portuguese legislation as a structured savings instrument and also as a complex financial...
12 March 2021

Local Lodging in Portugal (2021 Status)

The year 2020 was marked by the outbreak of coronavirus (COVID-19) with large consequences, impacting the society but especially certain field of activities, such as the tourism...