Sweden terminates Tax Treaty with Portugal
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 [...]
Acqui-hires in Portugal
This article covers the essential components of acqui-hires in Portugal and provides some guidelines for both sides involved. Hire or acquire in Portugal? The drivers behind M&A [...]
Tax Compliance 2021 – Portugal
Portuguese tax returns filing deadlines Personal Income Tax Returns regarding income received in 2020 must be filed between April 1st and June 30th, 2021. Who is required to file a [...]
EU Case Law – Portuguese taxation of capital gains
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 [...]
VAT Payments – Flexible Regime
The Portuguese Government enacted Dispatch 52/2021-XXII, of February 25th, 2021, allowing VAT payment in installments. Businesses (taxable persons) collecting VAT are entitled to request VAT [...]
Portugal’s tax blacklist – Update
After requesting the Portuguese Government to review the list, the Principality of Andorra is no longer a blacklisted jurisdiction for Portuguese tax purposes. The list contains the countries, [...]
The use of Tax Treaties – Portugal
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 [...]
Reimbursement of withholding tax on dividends
The Participation Exemption Regime revisited The Portuguese participation exemption regime allows international enterprises to avoid double taxation of dividends and capital gains from the [...]
Claiming Tax Treaty Relief in Portugal – New Forms 2020
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 [...]
Portuguese Patent Box – Update 2020
Portugal’s Patent Box Software houses and other companies focusing on software development and/or licensing to third parties can establish a presence in Portugal in a tax efficient manner. [...]
