Lisbon
Portugal: CIT - Special Payment on Account
Law no, 10-A/2017, of 29 March, was officially published which reduces the amount of the special payment on account foreseen in article 106.º of the Corporate Income Tax Code for the fiscal years of 2017 and 2018.
Portugal: CIT - Declaration form "Modelo 22"
Order n.º 2608/2017, of 29 de março of the Secretary of State for Fiscal Affairs was officially published, which approves the amendments to the periodical income form "Modelo" 22, respective appendixes and filling instructions.
"Contrato-Emprego" Program
It has been published in the Portuguese Official Gazette the Ordinance no. 34/2017, of January 18th, which regulates the creation of the "Contrato-Emprego" measure consisting on the granting of a financial support, under certain…
Budget Law - Portugal 2016 - Garrigues Summary - Shifting Sands
The Budget Law for 2016 (Law n.º 7-A/2016) was published on 30 of March 2016. The Budget Law provides for several tax measures impacting on areas that range from corporate tax, indirect taxes, real estate taxes and personal income tax.…
Portugal: Budget Bill for 2016 - Garrigues Summary - Shifting Sands
The Budget Bill for 2016 was presented to the Parliament on 5 February 2016. The Budget Bill provides for several tax measures impacting on areas that range from corporate tax, indirect taxes, real estate taxes and personal income tax.…
Tourist Real Estate: greater stringency
Tourism is, without a shadow of the doubt, one of the activities with the greatest export potential for the Portuguese economy. Recent years have confirmed the resilience of the tourism sector and its importance in helping to overcome the difficult…
FOREIGN INVESTMENT: a turning point... in two gears
Foreign investment is an essential factor for the development of the real estate market of any country. Portugal is no exception. The time we’re going through now is a turning point (in the positive sense), albeit with a market reacting in two gears…