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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...

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."

O financiamento de atividades ilícitas, através do desvio de dinheiro e da reintrodução de lucros ilícitos na economia, muitas vezes transportados através das fronteiras externas da União Europeia, suscita cada vez maiores distorções e desvantagens concorrenciais injustas para as empresas e para os cidadãos cumpridores, representando uma ameaça para o funcionamento dos mercados.

Portugal has published draft legislation regarding the implementing of the EU Directive on mandatory disclosure rules (Council Directive 2018/822, also known as DAC 6).

The Tax Simplification Agenda (Agenda) approved by the Portuguese Government introduces 30 measures that will simplify taxpayers' reporting and payment obligations.

Na sequência das dúvidas suscitadas quanto ao Adicional ao Imposto Municipal sobre Imóveis ("AIMI"), veio a Autoridade Tributária be Aduaneira publicar, no passado dia 31 de agosto, o Ofício Circulado n.º 40 115...

Portugal has gained increasing recognition as a hub for innovative businesses and a vibrant tech ecosystem.

A record-breaking 142,000 millionaires are projected to relocate internationally this year, with the UK expected to see the largest net outflow of high-net-worth individuals (HNWIs) by any country since global wealth intelligence firm New World Wealth began tracking millionaire migration 10 years ago.

On January 31st, 2020, Brexit took place, and the United Kingdom left the European Union, becoming a third country.

A recente Portaria n.º 292/2025/1 remove Hong Kong, o Liechtenstein e o Uruguai da lista de "países, territórios ou regiões com regimes fiscais claramente mais favoráveis".

O Governo, no passado dia 23 de dezembro de 2024, limitou o incentivo fiscal à investigação científica e inovação, o qual permite aplicar uma taxa de IRS de apenas 20% sobre rendimentos de trabalho dependente ou independente, a um conjunto de oito profissões.

Decree-Law 87/2026 of 15 April (DL 87/2026) came into force on 16 April. Among other regimes, it approved the amendments to Laws 78/2017 of 17 August and 65/2019 of 23 August.

The first peculiarity of the scheme is that in order to be considered as a Non-Habitual Resident (NHR) you must be habitually resident! That means spending at least...

For foreign investors, particularly Americans and Canadians dreaming of life in Portugal, or crypto enthusiasts seeking a tax-friendly haven, Portugal's Non-Habitual Residence (NHR)...

Non-Habitual Residents (NHRs) in Portugal are facing an increased number of tax enquiries – and these are likely to result in very large tax bills.

That means spending at least six months of the year in Portugal.