Publications

With this regime’s entry into force, companies must implement new mechanisms towards the prevention of risks of corruption and related infringements. Companies have one year to finalize the full adaptation of their compliance programs or endow…

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…

The Government approved, through Dispatch n.º 49/2022-XXIII, of May 24, the following measures.

By June 18, 2022, companies (whether public or private) and public entities, especially those employing 50 or more workers, are obliged to implement a whistleblowing channel so that workers, shareholders, members of corporate bodies, service…

Decree-Law no. 93/2021, which transformed into national law the EU Directive 2019/1937, was published in the Official Gazette, introducing, among other matters, a set of obligations for companies and public entities regarding the protection of…

This new contribution will have to be charged as of 1 July 2022 over plastic or multi-material with plastic packages and in 2023 over packages made of aluminium or multi-material with aluminium.

What are the consequences of a settlement procedure where all the companies reach agreement with the authority conducting the investigation phase except one? Could the latter be harmed by not reaching an agreement? How does the principle of…

NPL transactions continued in the first quarter of 2022. Spain and Portugal were the most active jurisdictions with our Madrid, Barcelona and Lisbon offices playing a leading role.

Corporate Income Tax taxpayers are waived from the first special payment on account (PEC) by Order 92/2022-XXII, of 14 March 2022, which had to made, when mandatory, by 31 March 2022 (when they have a tax period equal to the calendar year) or…

Withholding tax rates applicable to employment income (category A) and pensions (category H) taxed within the scope of the Personal Income Tax, obtained by the resident taxpayers in the Autonomous Region of Madeira, during 2022, were approved by…

Order no. 33/2022-XXII, of 28 January, disclosed on the website of the Portuguese Tax Authority (PTA), determined the extension of two provisional measures related to the Stamp Tax Monthly Declaration (DMIS) adopted in previous Orders.

On 25 January 2022, the CNPD issued its first guidelines on the processing of personal data in the context of direct marketing electronic communications.