Law no. 18/2022, of August 25 was published in the Official Gazette, introducing changes to the legal framework of entry, stay, departure and removal of foreigners from national territory and introducing the necessary conditions for the implementation of the Mobility Agreement between the Member States of the Portuguese Speaking Countries Community.
Published in the official gazette Rule no. 205/2022, of 11 August, clarifying the terms and conditions applicable to employers that dropped out of the “Extraordinary Incentive for Business Regularization” (introduced by Decree-law no. 27-B/2020, of 19 June and regulated by Rule no. 170-A/2020, of 13 July), regarding the 50% exemption of Social Security charges for the employer.
New PIT withholding tax tables, which are in force for the Mainland in 2022, were approved for employment income paid or made available as from 1 July 2022, by Order no. 8564-A/ 2022, of the Secretary of State for Tax Affairs, rectified by Rectification Order no. 629-A/2022.
The Government, through Decree-Law n.º 44/2022, of July 8, approved the following measures on the option to apply for electronic communications when interacting with the Tax and Customs Authority (TCA).
Listed companies should aim to have at least 40% of non-executive director positions filled by members of the under-represented sex, or 33% of all director positions, including executive directors. The deal also sets out guidelines for selection processes.
By Order 7048/2022, of 27 May, issued by the Portuguese Tax Authorities’ General Director, it was published the new list of taxpayers whose tax situation should be followed by the Unit of Large Taxpayers ("Unidade dos Grandes Contribuintes"), and therefore are covered by the Large Taxpayers obligations as of the day of entrance in force of the referred Order (3 June 2022).