On 10 October, the Government submitted the State Budget Law Proposal for 2023 Parliament Bill 38/XV/1st to the Portuguese Parliament.

Portugal's Law 13/2026 authorises significant changes to the Tax Investment Code, extending SIFIDE II until 2026 while eliminating the widely-used indirect investment fund route.

The Portuguese Patent Box Regime, introduced in 2014 as part of the Corporate Income Tax reform, was not immediately competitive compared to its European counterparts.

Decree-Law 23/2025 introduces amendments to the VAT exemption scheme for small businesses, as well as measures to reduce costs and simplify the process.

A nova tabela, que passa a adoptar a Classificação Portuguesa de Profissões (CPP), implica uma maior abrangência dos benefícios do regime RNH.

The specific characteristics of crypto-assets make the role played by the tax authorities of the Member States of the European Union difficult when it comes...

For years, Portugal has held the allure of limited taxation on crypto, attracting digital asset enthusiasts with its sunshine and seemingly lax regulations.

This system is important for the sustainable development and efficient use of resources. It is also possible to benefit from the experience gained, particularly in Germany

Law 16/2025 authorizes the Government to partially transpose Directives (EU) 2020/285 and (EU) 2022/542 ("Directives"), establishing the framework for a future VAT exemption regime for small businesses.

Non-habitual resident (NHR) is a special status aiming to attract professionals who carry out activities with high added value or intellectual property, who are not residents of Portugal as well as individuals benefiting from ...

With the end of the atypical year of 2020 approaching, we could not end the same without inviting the reader to accompany us in a brief analysis of the tax benefit contained in this program.

No âmbito do Programa SIMPLEX+2016, foi recentemente publicada a Portaria n.º 201- B/2017, de 30 de junho, que estabelece as condições e procedimentos para a compensação de dívidas...

On 25 September at a Council of Ministers meeting, the government approved a package of measures aimed at boosting the residential housing market.

Under the current regime for Portuguese law firms, law firms are required to distribute all of their profits each year.

In 2018, the Council of the European Union enacted Directive 2018/822 of 25 May 2018 ("DAC 6"). This Directive introduced an obligation to report certain cross-border arrangements...

On 3 October 2013, the Portuguese Government approved the new "exceptional" and "temporary" regularization regime for tax and social security debts.

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.

Portugal's recent Ordinance 292/2025/1 (Portaria) removes Hong Kong, Liechtenstein, and Uruguay from the list of "jurisdictions with clearly more favorable tax regimes."