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Now is the time to act, before the changes detailed below, in relation to applying for a Portuguese Golden Visa, come into effect on 1st January 2022.

The Portuguese Residence Permit for Investment (commonly referred to as a "ARI" or Golden Visa Program) is an initiative from the Portuguese government started in October 2012.

The global tax landscape is shifting dramatically with the implementation of Pillar II, a key piece of the OECD's Inclusive Framework on BEPS (Base Erosion and Profit Shifting).

Businesses operating in Portugal have a strict legal requirement to use certified accounting or billing software. This legal requirement ensures that electronic fiscal data is automatically prepared and transmitted to the Portuguese Tax Authorities, supporting full compliance and efficient tax reporting.

International investors buying property in Portugal increasingly consider the strategic use of finance rather than relying solely on cash.

For Portuguese taxpayers, royalty income is generally treated as part of their normal taxable income and is subject to the standard corporate income tax (CIT) rate. Any withholding tax (WHT) paid on this income is considered a pre-payment toward the final CIT liability.

On 18 March, the European Commission presented a proposal for a European regulation establishing the “EU Inc.”.

For Golden Visa and other residency permit holders in Portugal, protecting long-term residency rights is now becoming the primary strategic objective.

An exit tax is a levy imposed on individuals or companies when they cease to be tax residents of a country.

Venture Capital Funds are autonomous investment vehicles, without legal personality, belonging to holders of units.

The CMVM has put forward a draft regulation for public consultation that establishes a regular reporting obligation regarding investment advisory activities.

In Portugal, the rules for a company to deduct Value-Added Tax (VAT) on vehicle acquisitions are quite specific, mainly depending on the type of vehicle and its use. Understanding these regulations is crucial for businesses aiming to optimise their tax position.

Venture Capital Funds are investment vehicles providing private equity investment for start-ups and small to medium sized companies.

Understanding the nuances of corporate taxation in Portugal is crucial for effectively advising your international clientele or to understand your business as an entrepreneur.

As the tax season progresses in Portugal, it is crucial for residents to be aware of upcoming deadlines to ensure compliance and avoid potential penalties.

Portugal, with its golden beaches, vibrant culture, and attractive climate, has long been a magnet for expats seeking a dream holiday home or a lucrative short-term rental investment.