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Portugal: the value of the IAS for 2022 will be EUR 443.20
The value of the social support index (IAS) was updated by Ministerial Order no. 294/2021, of 13 December. Accordingly, the value of the IAS for 2022 will be EUR 443.20.
Minimum monthly wage and new withholding tax rates approved to 2022
The Government approved, through Decree-Law 109-B/2021, the increase of the guaranteed minimum monthly wage (“RMMG”) from EUR 665 to EUR 705, to become effective from 1 January 2022 onwards.
Portugal: Amendments to the transfer pricing regime
On 26 November, the ministerial orders no. 267/2021 and no. 268/2021 have been published,…
Cadaster approves first provisions on calculating “reference value” and clarifies a few doubts
Over recent weeks, several provisions, resolutions and reports have been published on the reference value in property transfers, following the entry into force of Law 11/2021, of July 9, 2021, known as the Anti-Fraud Law (…
Tax Newsletter - October 2021
President Andrzej Duda signed the law on tax changes provided for in the Polish Deal
On November 15th, the Polish President approved immense amendments to the tax law, significantly affecting tax position of foreign investors, domestic companies and individuals.
COVID-19: ATCUD code only in 2023 and new postponement of tax obligations
Following the withdraw of the Proposal of the State Budget Law for 2022 (SBL 2022), the Portuguese Government has administratively approved some of the measures contained in that Bill by …
Tax Newsletter - July-September 2021
Software projects give entitlement to tax credit for technological innovation
The National Appellate Court has endorsed including software in the definition of “production processes” even if it is developed in non-manufacturing sectors; and criticized denial of entitlement to the credit for software projects on the basis…
Monetary devaluation indexes for 2021 remain unchanged
The monetary devaluation indexes were approved by Ordinance no. 220/2021, of 22 October, which updates the annual monetary devaluation indexes applicable to the goods and rights…
Latin American Viewpoints - November 2021
REITs or SIGIs: an alternative for investment in real estate assets in Portugal
Garrigues Portugal offers a detailed analysis of the legal regime of Real Estate Investment and Management Companies (SIGI) in the latest edition of…