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PLMJ
Law 15/23 of 29 December approving the General State Budget for the financial year 2024 ("GSB 2024") was published and entered into force on 1 January 2024.
The Sovereign Group
The Portuguese parliament approved the State Budget 2024 on 29 November, effectively terminating the Non-Habitual Resident (NHR) special tax regime...
The Sovereign Group
Portuguese Prime Minister António Costa unexpectedly announced that the government will close the special Non-Habitual Resident (NHR) tax regime for new entrants in 2024.
PLMJ
According to the statement, taxpayers who have not paid their tax obligations on time will be able to voluntarily pay the tax until 31 December 2023, regardless of the stage of the tax debt settlement process.
The Sovereign Group
The Portuguese Tax & Customs Authority – Autoridade Tributária e Aduaneira (AT) – issued Circular Letter No. 20255 on 14 April, which formalises a change in the capital gains tax (CGT) treatment of non-residents selling real estate in Portugal.
PLMJ
The Portuguese Patent Box Regime, introduced in 2014 as part of the Corporate Income Tax reform, was not immediately competitive compared to its European counterparts.
PLMJ
Following the approval of Law 21/2023, of 25 May, introduced a regulatory framework that fosters the development of companies with a business model that has a strong innovation...
The Sovereign Group
What is your next move when Portuguese NHR status expires?
De Giorgio Wealth Management
Individuals who become resident in Portugal can benefit from a particularly favourable tax regime known as the ‘Non Habitual Resident Regime', provided they have not been resident in Portugal in any of the previous five tax years.
PLMJ
On 23 December 2022, the Government's presented Draft Law 56/XV/1 to the Portuguese Parliament.
De Giorgio Wealth Management
Portugal's Draft Budget for 2023 was delivered by the Minister of Finance, Fernando Medina, on 10th October 2022. One of the key announcements was the proposed introduction...
PLMJ
On 10 October, the Government submitted the State Budget Law Proposal for 2023 Parliament Bill 38/XV/1st to the Portuguese Parliament.
PLMJ
Principais propostas e novidades fiscais
PLMJ
The State Budget Law for 2022, Law 12/2022 of 27 June was published on 27 June 2022 and came into force on the following day.
PLMJ
Order 7048/2022 was published on 2 June with the new lists of companies and other entities, with the exception of individuals, whose tax situation will be monitored by the Large Taxpayers Unit...
European Union
Dixcart Group Limited
Property has recorded double digit percentage growth in various sectors listed by numerous real estate service companies in recent years and the expectation is that this will continue ..
PLMJ
In 2018, the Council of the European Union enacted Directive 2018/822 of 25 May 2018 ("DAC 6"). This Directive introduced an obligation to report certain cross-border arrangements...
Worldwide
Dixcart Group Limited
Portugal has emerged as a popular destination for expats and retirees, enticing with its sunshine, beaches, and relaxed lifestyle.
Dixcart Group Limited
Estate planning is necessary, as Benjamin Franklin would agree with his quote ‘Nothing is certain except death and taxes'.
PLMJ
The specific characteristics of crypto-assets make the role played by the tax authorities of the Member States of the European Union difficult when it comes...
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