Deadline for Corporate Income Tax filing extended
The Portuguese Government extended* the deadline to submit the annual Corporate Income Tax Return (Modelo 22) and tax payments from May 31st to June 6th. Furthermore, PDF invoices are valid for [...]
Portuguese Tax Arbitration Court rules in favor of tax-free capital gains for USA citizens
The rules in debate Portuguese tax resident individuals are liable to Personal Income Tax on their worldwide income. The Non-habitual Resident (“NHR”) residency regime allows for an exemption on [...]
Legal aspects of transactions using cryptocurrencies and tax treatment of cryptocurrency income
Virtual or crypto assets (including cryptocurrencies) are a recent asset class that has attracted many investors. They are the most visible and well-known aspect of blockchain as a technological [...]
Portuguese Constitutional Court strikes down Metadata Law
Portuguese Constitutional Court strikes down Metadata Law The Constitutional Court has retroactively ruled Articles 4, 6 and 9 of the Law n. 32/2008 of July 17th, (“Metadata Law”) to be [...]
