This Law also establishes an extraordinary support for the taxation of rental income deriving from lease agreements earned in 2023.

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

The Portuguese Golden Visa remains golden for a reason – despite its various changes since its introduction in 2012. Thousands of families have benefited from the programme, identifying the second residency option as a high-net worth essential.

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.

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

There are three types of company that can be incorporated in Portugal and it is important to understand the differences, as the relevant corporate income tax rates and substance criteria vary widely substantially.

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...

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.

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.

Portugal's sunshine and relaxed lifestyle attract many aspiring entrepreneurs. However, before plunging into self-employment, understanding the unique tax landscape is crucial.

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.

The Portuguese Tax & Customs Authority – Autoridade Tributária e Aduaneira (AT) – issued Circular Letter No. 20255 on 14 April, which formalises a change in the capital gains tax (CGT) treatment of non-residents selling real estate in Portugal.

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.

Are you an aspiring entrepreneur with a groundbreaking idea and the drive to see it flourish...

Decree-Law 76/2024 of 23 October, which entered into force on 1 November, approves a series of amendments to the legal framework governing the operation of local lodging establishments...