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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 [...]

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 [...]

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 [...]

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, [...]

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 Participation Exemption Regime revisited The Portuguese participation exemption regime allows international enterprises to avoid double taxation of dividends and capital gains from the [...]

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 [...]

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. [...]

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 [...]

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, [...]