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Last week’s discussion between the Government and the social stakeholders ended without fully agreeing on the “decent work agenda.” Nevertheless, the Government Cabinet approved [...]

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 [...]

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 [...]

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 The Constitutional Court has retroactively ruled Articles 4, 6 and 9 of the Law n. 32/2008 of July 17th, (“Metadata Law”) to be [...]

The Portuguese Supreme Court of Justice issued a Jurisprudence Uniformization Decision dated March 22nd, 2022, increasing the likeness of litigation for both individual property owners and [...]

The Portuguese State Budget for 2022 is still pending approval after being rejected last year (a rejection leading to new elections). Considering the rejected State Budget Proposal foresaw the [...]

Taxpayers must soon disclose income earned during the fiscal year of 2021.   Companies Resident companies and other entities liable to Corporate Income Tax must file a ta return (Modelo 22) [...]

On March 9th, 2022, the European Parliament lawmakers voted in favor of calling on the European Commission to put forward a proposal to phase out all EU Residence by Investment and Citizenship by [...]

The Portuguese Government tightened the requirements to apply for Portuguese citizenship under the Sephardic Jewish Ancestry regime. However, the changes are not retroactive and do not impact [...]