Lisbon
Deferred tax assets
Ordinance no. 272/2017, of 13 September, was officially published, amending Ordinance no. 293-A/2016, of 18 November, which regulates the conditions and procedure for the acquisition of the right to exercise the conversion to the State established…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Republic of the Ivory Coast
Notice no. 108/2017, of 8 September, was officially published, making public that notes have been received, by the Ivory Coast Ministry of Foreign Affairs and by the Portuguese Ministry of Foreign Affairs, communicating that the internal…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Democratic Republic of São Tomé and Príncipe
Notice no. 109/2017, of 8 September, was officially published, making public that notes have been received, by the São Tomé and Príncipe Ministry of Foreign Affairs and Communities and by the Portuguese Ministry of Foreign Affairs,…
VAT – Amendment of Order no. 7/2017
Declaration of Rectification no. 573-A/2017, of 5 September, was officially published, amending Order no. 7/2017, which amends Order no. 18º-A/2010, of 1 July, altered by Order no. 11/2013. Of 27 December, altered and republished by Order no.…
Surcharge over the IMI – Option of joint taxation
Ruling no. 40 115, of 31 August, was disclosed, clarifying, for the purposes of the assessment of the additional to the municipal property tax (“AIMI”), when the ownership of the property is not correctly endorsed in the register when…
PIT – Joint tax return regarding dependents expenses and income
Law no. 106/2017, of 4 September, was officially published, amending the PIT Code to ensure the right to a joint tax return for expenses and income of dependents where parental responsibilities are shared by more than one taxable person.
Amendments to the legal framework for entry and working in Portugal – Employment matters
Law no. 102/2017, of 28 August, was published in the Official Gazette, introducing the fifth amendment to the Legal framework for entry, stay, departure and deportation of foreigners from the national territory, transforming into national law the…
Amendments to the Code of Tax Procedure and Proceedings
Law no. 100/2017, of 28 August was officially published.
Automatic exchange of information - Tax rulings and advance pricing agreements
Law no. 98/2017, of 24 August was officially published, entering into force on 25 August, which:
Portugal ratifies ILO Convention 187
It was published today in the official gazette the ratification by the Portuguese Republic of the Convention no. 187 of the International Labor Organization (ILO), regarding the Promotional Framework for Occupational Safety and Health. This ILO…
New legal regime of the Central Register of the Beneficial Owner
Law no. 89/2017, of 21 August was published yesterday, approving the legal regime of the Central Register of the Beneficial Owner, which shall come into force in 90 days after the date of publication, the same deadline within which the…
GTL/RTIR – Cash payments ban
Law no. 92/2017, of 22 August was officially published, which adds Article 63 (E) to the General Tax Law (“GTL”) and amends Article 129 of the General Tax Infringements Regime ("RTIR"), banning payment or cash receipt in…