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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 [...]

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) [...]

The Tax Treaty between Portugal and Sweden has been terminated. The termination is effective January 1st, 2022, as per the Treaties’ provisions. The Portuguese Foreign Affairs Ministry [...]

PE rules determine if a given State has the right to tax nonresident enterprises’ profits. Until January 2021, the Portuguese Corporate Income Tax Code provided a restrictive concept of [...]

The Swedish Parliament voted for the Tax Treaty with Portugal to be terminated. It will no longer be in force from January 2022 onwards. The reasons behind this decision relate to the special [...]

Portugal has negotiated an increasingly large number of tax treaties with other countries to reduce the double taxation burden. A Tax Treaty overrides the Corporate and Personal Income Tax rules [...]

The Portuguese Government introduced new model forms for the enforcement of Tax Treaties to Avoid Double Taxation. These forms are intended to request the total or partial exemption from [...]