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The Portuguese Government’s 2023 Budget Proposal finally provides a clear taxation framework for cryptoassets/cryptocurrencies. The proposal has yet to be approved in the Parliament. The lack of [...]

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 [...]

The CJUE ruled against Portugal in process C‑388/19 regarding discriminatory taxation of capital gains on the sale of real estate property. In 2017, a French resident realized a capital gain on [...]