"LGT" - Offshore transfers

Ordinance no. 256/2017, of 14 August was officially published, regulating the annual publication by the Portuguese Tax Authorities in its website (“Portal das Finanças”) of the transfers and funds remittances to recipients located in offshore regimes, for purposes of Article 63-A (3) of the General Tax Law (GTL). The Ordinance also addresses the inclusion of such information in the report on the fight against fraud and tax evasion provided for in Article 64-B of the GTL.


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