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Law no. 71/2018, of 31 December, was officially published, which approves the Budget Law for the year 2019 and enters into force on 1 January 2019.

Law no. 71/2018, of 31 December, was officially published, which approves the Budget Law for the year 2019 and enters into force on 1 January 2019.

Regulatory Decree no. 13/2018, of 28 of December, was officially published, which establishes the maximum threshold for impairment losses and other deductible corrections on the…

Ministerial Order no. 330-A/2018, of 20 December, was officially published, which sets in EUR 492,00 the average value of construction per square meter, for the purposes of article 39.º…

A TEAC decision rejected the argument that the tax agency is allowed to audit the shareholders that made a contribution of a line of business to a company because verification of the requirements to elect the special deferral regime must be…

Notice no. 146/2018, was officially published, which reports that the Finland Embassy in Lisbon has communicated to the Portuguese government the decision of the Republic of Finland to…

Tax auditors are only allowed to review the neutrality regime at the company electing it

As a result of some amendments made to tax legislation during 2018, it is necessary to update certain tax forms used to comply with reporting obligations concerning the Personal Income Tax (“PIT”) and Corporate Income Tax (“CIT”).