Oporto
Law no.119/2019, 18 September, was officially published, which amends, among others, the transfer pricing regime, namely articles 63, 130 and 138 of the Corporate Income Tax (“CIT”) Code, which establish the transfer pricing regime, the…
Laws no. 90/2019 and 93/2019, of September 4, were published in Diário da República, which introduced the following amendments regarding the parenting protection regime:
Law no. 93/2019, of September 4, was published in Diário da República, which introduced changes to the Labor Code and its Regulation, as well as to the Code of Contributory Regimes of the Social Security Social Security System and its Regulation.
As already adopted by other EU member states, on 12 September 2019 contingency measures were approved by the Portuguese Council of Ministers and should be applied to credit institutions, investment companies and management entities with head office…
On the 28th of August 2019 the law implementing Regulation (EU) 2017/2402 of the European Parliament and of the Council, of 12 December 2017 (“Regulation”), laying down a general framework for securitisation and creating a specific…
The Decree-law no. 108/2019, of 13 August published in Diário da República introduced amendments to the Retirement Statute and created the new early retirement scheme.
Order no. 271/2019.XXI, of Secretary of State for Tax Affairs, was published in the Tax Authorities' website, which extends the deadline of the Annual Accounting Information (“IES”) submission regarding fiscal year of 2018, ended in…
On April 12, 2019 was published on Diário da República the Decree n. º 112-A/2019 that regulates the creation of the Contract-Generation measure (hereinafter “measure”), which consists on the assignment of…
It was published today in the official gazette Ordinance no. 95/2019, of March 29, introducing amendments to the “Contrato-Emprego” Program (a public program to promote the employment in Portugal, with financial support to employers…
Ruling no. 30211, of 15 March, was disclosed by the Portuguese Tax Authorities, clarifying the extension of some amendments introduced in the Portuguese VAT Code by the Decree-Law no. 28/2019, of 15 February, under the SIMPLEX + Program.
Decree-Law no. 28/2019, of 15 February, was officially published, within the framework of the SIMPLEX + program, in order to promote the dematerialisation and reduce over-bureaucratisation in the emission and archiving of invoices, namely,…
The deadline to deliver the special payment on account (“PEC”) regarding fiscal year 2019 ends on 31 March for taxable persons resident within the Portuguese territory engaged primarily in a commercial, industrial or agricultural…