Oporto
Law no. 3/2019, of 9 January, was officially published, which amends the Personal Income Tax Code (“PIT”) and establishes conditions of access to tax incentives in programs of affordable rental housing construction.
Ruling no. 30208, of 4 January was disclosed on the Portuguese Tax Authorities’ website, clarifying the interpretation and application of article 275 of Law no. 71/2018 (Budget Law for 2019), which transposed the Council Directive (EU)…
Notice no 212/2019, of 4 January, from the Portuguese Treasury and Debt Management Agency – IGCP, E.P.E was officially published, which establishes the interest rate for late payment applicable to debts towards the State and other…
The State Budget for 2019 was published. Please find below the major changes on employment and Social Security matters:
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.
Decree-Law no. 119/2018, of December 27, was published in the Official Gazette, amending the legal framework for early retirements, namely easing the possibility of early retirement to beneficiaries with longer careers, reducing the age upon which…
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 assessment of the taxable income of the entities subject to the…
It was published today in the official gazette the Decree-Law no. 117/2018, of December 27, ruling the increase of the minimum monthly wage to € 600,00, with effects from January 1, 2019, onwards.
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 of the Municipal Property Tax Code, to enter in force in…
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 terminate the Double Tax Treaty signed between Portugal and…
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…