Oporto
Gains on sales of bitcoins are not taxed under Portuguese tax law
Tax Portugal Newsletter - January 2018
Automatic income statement
Portuguese Budget Law 18 - Still Waters
Law 114/2017, of 29 December enacted the Portuguese Budget Law for 2018.
Portugal - Country-by-Country report
Order no. 201/2017-XXI-A, of December 22nd, was published in the Tax Authorities' website, determining the extension of the deadline for delivery of the Country-by-Country Report (Model 55), from 31/12/2017 to 28/02/2018, with regard to fiscal…
Portugal - Budget Law for 2018
Law no. 114/2017, of December 29th, was officially published, which approves the Budget Law for the year 2018. The Budget Law enters into force on 1 January 2018.
State Budget for 2018 - Employment and Social Security matters
The State Budget for 2018 was published today, introducing legal changes on employment and Social Security matters. For further information, please click on the link above.
Portugal - Impairment Losses
Regulatory Decree no. 11/2017, of December 28th, was officially published, which establishes the threshold for impairment losses and other deductible corrections for the purpose of determining the taxable income, as well as the rules to apply in its…
Portugal - Addition rate over CO2 emissions
Ministerial Order no. 384/2017, of December 28th, was officially published, which sets the addition rate over CO2 emissions, provided in article 92-A of the Excise Duty Code, in 6,85 euros/ton of CO2, and sets the value of the addition resulting…
Portugal - Minimum monthly wage for 2018
The Decree-Law no. 156/2017, of December 28, was published today in the official gazette, increasing the minimum monthly wage to € 580,00, as of January 1, 2018, onwards.
Portugal - Country-by-Country Report
Ministerial Order no. 383-A/2017, of December 21st, was officially published, which approves the Country-by-Country report, together with its respective annex I, corresponding to Model 55 and respective filing instructions, and annex II,…
Portugal - List of cooperative jurisdictions
Ministerial Order no. 383-B/2017, of December 21st, was officially published, which approves the list of cooperative jurisdictions referred on article 2.º/4, of Law no. 98/2017, of 24 August 2017, relative to the application, by non-EU…
Portugal - IMI – Base value of buildings
Ministerial Order no. 379/2017, of December 19th, was officially published, which set in EUR 482,40 the mean value of construction per square meter, for the purpose of article 39.º of the Code of Municipal Tax on Immovable Property, to be…