## [Option or changes to the tax group under the special regime for group taxation (RETGS) ](/en_GB/new/option-or-changes-tax-group-under-special-regime-group-taxation-retgs)
# Option or changes to the tax group under the special regime for group taxation (RETGS)
03 / 12 / 2021
Tax Alert Portugal
-
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/option-or-changes-tax-group-under-special-regime-group-taxation-retgs)
- []()
- []()
Previous Next
**Until the 31 March 2021, the following acts must be reported to the Tax Authority, through the start-up form or the change of activity form, to be submitted by electronic means:**
- In case of opting for the application of the Special Taxation Regime for Corporate Groups ("RETGS") in the fiscal year of 2021;
- In case of changes to the composition of the Group which is already submitted to RETGS, when new companies are to be included in the fiscal year of 2021;
- In case of changes to the Group composition, when a company leaves the group as a result of the disposal of the shareholding or by the non-compliance with other requirements, or other changes in the group composition, namely as a result of mergers and demergers operations, with reference to fiscal year of 2020, unless the change results from the ceasing of activities of a company part of the group, in which case the communication shall be made until the end of the deadline foreseen for the submission of the corresponding declaration of termination of activity (30 days from the ceasing of activities);
- In the event of renouncing to the application of RETGS in the financial year of 2021, being the effects reported to the end of the fiscal year of 2020;
- In the case of termination of RETGS with reference to the fiscal year of 2020.
We underline that currently the non-communication, within the aforementioned period, of the entry or exit of companies to or from the Group does not imply the termination of the regime for the remaining companies, but only the application of a penalty ranging between 1.000 and 22.500 euros.
[Tax](/en_GB/tags/tax), [Portugal](/en_GB/tags/portugal)
### Contacts
[Pedro Miguel Braz](/en_GB/team/pedro-miguel-braz)
[Contact]()
- +351 213 821 200
[Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
[Fernando Castro](/en_GB/team/fernando-castro-silva)
[Contact]()
- +351 213 821 200
[Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
[Isabel Vieira dos Reis](/en_GB/team/isabel-vieira-dos-reis)
[Contact]()
- +351 213 821 200
[Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
[Find more professionals](../team)
### Related services
- [Tax ](/en_GB/services/tax)
### Related offices
- - [Lisbon](/en_GB/office/lisbon)
- [Oporto](/en_GB/office/oporto)
## Find a publication
- [Administrative and Constitutional Law](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1443)
- [Corporate and M&A](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1430)
- [Startups & Open innovation](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/9348?f%5B0%5D=service%3A1428)
Facet Services detail
- [Publications](/en_GB/markdownify/node/9348?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/9348?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/9348?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/9348?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/9348?f%5B0%5D=publication_type%3A105)
Facet Publication type detail
Min
Max
## News search engine