Lisbon
Early retirement pension free of cuts for long careers, initiated until the age of 16
Decree-Law no. 73/2018, of October 17, was published in the Official Gazette, extending the scope of the special regime for early access to retirement pension to the beneficiaries of Social Security general system, or civil servants social…
Regulation of the Legal Framework of the Central Registry of Ultimate Beneficial Owners
Ministerial Order no. 233/2018, of August 21st, was officially published, which regulates the Legal Framework of the Central Registry of Ultimate Beneficial Owners (“RCBE”), approved by Law no. 89/2017, of August 21st.
Amendments to the Tax Incentives Statute
Law no. 43/2018, of August 9th, was officially published, which amends and extends the deadline of some articles of the Tax Incentives Statute (“EBF”).
Electronic forms have now to be made available by the tax authorities with a minimum advanced period of 120 days
Law no. 39/2018, of August 8th, was officially published, which establishes a minimum advance period of 120 days for the Portuguese Tax Authorities (“PTA”) provide the digital forms necessary to comply with the obligations regarding tax…
On 29 July new European rules enter into force regarding posting of workers in the EU
On July 29, 2018, will enter into force the Directive (EU) 2018/957, of the European Parliament and of the Council, of 28 June 2018, amending Directive 96/71/EC, regarding the posting of workers in the framework of the provision of…
Financial and Tax Report obligation for multinational groups (Country-by-Country Report)
We remind that it should be delivered, electronically, to the Portuguese Tax Authorities, until 31 May 2018, the declaration Form 54 relative to fiscal year 2017 (for taxable persons with a taxable period equal to the civil year), in order to…
CEJ judgement regarding stand-by duty as working time
Judgment of the European Court of Justice (ECJ) in the case C-518/15 was published, in which ECJ had to define once again if stand-by time regime, where an employee has to be available to the employer, should be considered “working time…
Gains on sales of bitcoins are not taxed under Portuguese tax law
Tax Portugal Newsletter - January 2018
Automatic income statement
Portuguese Budget Law 18 - Still Waters
Law 114/2017, of 29 December enacted the Portuguese Budget Law for 2018.
Portugal - Country-by-Country report
Order no. 201/2017-XXI-A, of December 22nd, was published in the Tax Authorities' website, determining the extension of the deadline for delivery of the Country-by-Country Report (Model 55), from 31/12/2017 to 28/02/2018, with regard to fiscal…
Portugal - Budget Law for 2018
Law no. 114/2017, of December 29th, was officially published, which approves the Budget Law for the year 2018. The Budget Law enters into force on 1 January 2018.