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. [...]
Tax Compliance 2020 – Portugal
Portuguese tax returns filing deadlines Personal Income Tax Returns regarding income received in 2019 must be filed between April 1st and June 30th, 2020. Who is required to file a [...]
Update – Administrative and Judicial Deadlines
In the wake of increasing coronavirus Covid19 related cases in Portugal, the Portuguese Superior Council of Magistracy had already enacted exceptional measures regarding court operations. Now, [...]
Covid-19 – Tax & Social Security measures
The Portuguese Government approved a new framework for companies to operate in during the Covid-19 outbreak. Flexibility in the payment of taxes and Social Security contributions have been [...]
VAT Guide Portugal
This article covers the basic rules of VAT taxation in Portugal. Foreign businesses importing or trading goods or services in Portugal may be required to comply with Portuguese VAT rules, [...]
EU tax haven blacklist – Update February 2020
The European Union’s list of non-cooperative tax jurisdictions has been amended. On February 18, 2020, the Council adopted revised conclusions on the EU list of non-cooperative jurisdictions for [...]
Amendments to the NHR regime – 10% tax on pensions
New amendments to the non-habitual tax regime will be in force soon, when the 2020 State Budget is approved in full. Despite the fears that the non-habitual tax regime was to be amended [...]
Non habitual residency updates – 20% rate
New rules will be implemented by the Portuguese Tax Authorities regarding high added-value activities of non-habitual residents. The non-habitual resident regime provides certain professionals [...]
