GFDL authors Legal 500 Portugal chapter
GFDL Advogados has contributed the Portugal chapter to the Legal 500 Country Comparative Guide on Tax.
The chapter was written by João G. Gil Figueira, partner and co-founder, with associates Inês Marques Dias and Carolina Mateus Monteiro. It sets out the Portuguese position on the questions the template covers, from tax residence, transfer pricing and the GAAR through to withholding tax, CFC rules and the routes available to taxpayers in a dispute, including arbitration before the CAAD.
This edition reflects a busy year for Portuguese tax legislation. Law no. 26/2026, of 3 June, transposed DAC8 and DAC9, bringing crypto-asset reporting in line with the OECD CARF and amending the GloBE Information Return rules under the Global Minimum Tax Regime (RIMG). The chapter also addresses the RIMG filing obligations under Modelo 62 and Modelo 64, the scheduled reduction of the CIT rate to 18% in 2027, and the extension of the 5% Madeira International Business Centre rate to 2033.
On the private client side, the chapter covers the IFICI regime as the narrower successor to NHR, alongside the exemption for long-term gains on crypto-assets.
The full chapter is available on the Legal 500 website: https://www.legal500.com/guides/chapter/portugal-tax/
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