When individuals who are potential beneficiaries of trusts are planning to move to Portugal and will become Non Habitual Residents (NHRs) they need to review the trust position prior to any future distributions being made.

The applicability of EU law on transnational transactions may or may not be changed, depending upon the negotiations for Brexit.

Portugal is a popular destination for foreign investors, thanks to its buoyant economy, favourable tax climate, and strategic location in Europe.

Understanding the difference between legal residency (from the Golden Visa) and tax residency is the first and most important step.

Com a publicação da Lei n.º 92/2017, de 22 de agosto, que aprovou as alterações à Lei Geral Tributária e ao Regime Geral das Infrações Tributárias, que entrou em vigor no dia 23 de agosto...

Portugal's golden visa (GV) scheme has been extremely successful. In return for relatively low levels of investment in Portugal, permanent residency is granted that can leads to citizenship after five years.

The International Shipping Register of Madeira (MAR) was established in 1989 as part of the Madeira International Business Centre ("MIBC") "package" of taxation benefits.

Portugal has emerged as a popular destination for expats and retirees, enticing with its sunshine, beaches, and relaxed lifestyle.

As questões em torno da tributação e da avaliação em sede de Imposto Municipal sobre Imóveis dos parques eólicos e/ou das centrais solares não são novas, sendo conhecidas diversas situações em que a jurisprudência determinou ...

European financial sector tax reform is imminent, with the European Parliament and Commission acknowledging that current VAT exemption rules from the 1970s no longer reflect modern fintech business models. Leaders of digital banks, payment companies, and financial platforms face a critical window to influence policy outcomes that will fundamentally reshape their tax obligations and competitive positioning.

The Madeira International Business Centre (MIBC) is a Portuguese government initiative that offers a number of benefits to companies that are registered with this body.

This regime enables entities that are closely linked in financial, economic, and organisational terms to be treated as a single taxable company for the purposes of VAT assessment and payment.

This is the third amendment to Ministerial Order 65/2019 of 19 February, which defined the concepts and parameters relating to the area...

On 12 June, the Portuguese Parliament approved a package of tax measures to boost the capital market. This package makes several important changes to the taxation of both investors...

Foi hoje publicado no Diário da República o Decreto-Lei n.º 67/2016, de 3 de novembro, que aprovou o Programa Especial de Redução do Endividamento ao Estado...

Portugal has established itself as a prime destination for businesses seeking a strategic base within Europe.

Following the approval of Law 21/2023, of 25 May, introduced a regulatory framework that fosters the development of companies with a business model that has a strong innovation...

In recent years, Portugal has become an increasingly attractive base for freelancers working with international clients.

The first quarter of 2025 has seen significant developments in Portuguese VAT legislation, with several new measures being introduced to clarify, simplify, and modernize the VAT framework.

Individuals who become resident in Portugal can benefit from a particularly favourable tax regime known as the ‘Non Habitual Resident Regime', provided they have not been resident in Portugal in any of the previous five tax years.