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  • New guidelines on direct marketing issued by the Portuguese Data Protection Authority: what has to change in the way companies do marketing?

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

  • Employers are now able to request the compensation for the increase of the minimum monthly wage

    The online form for employers to request the exceptional measure created to compensate the increase of the minimum monthly wage is now available.

  • Approval and changes on the withholding tax rates applicable in 2022 in Portugal Mainland, Azores and Madeira

    The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers of the Autonomous Region of Madeira, during 2022, were approved by Order no. 550/2021, 30 December, of Regional…

  • Portugal: Communication of inventories can be made by 28 February 2022

    The obligation to communicate the inventories to the Portuguese Tax Authority according to article 3-A of Decree-Law no. 198/2012, 24 August, by 31 January 20222 (by taxpayers with a fiscal year equal to the civil year) can be done until 28 February…

  • Portugal: Municipal surtax rates applicable to 2021 taxable income were disclosed

    Municipal surtax rates were disclosed through Circular Letter no. 20237/2022, of 27 January, to be assessed and paid in 2022, due on the taxable income to be determined in regards to the 2021 fiscal period.

  • Withdrawal of the Double Tax Treaty between Portugal and Sweden

    Notice no. 2/2022, was officially published, which reports that the Kingdom of Sweden has communicated to the Portuguese Government the decision to withdraw the Double Tax Treaty signed between Portugal and Sweden to Avoid Double Taxation on Income…

  • Portugal: IES/DA with previous SAF-T filling postponed to 2023

    The obligation to fill IES/DA statement through the prior submission of the SAF-T (PT) file in accordance with the provisions of Ordinance 31/2019, of 24 January, was postponed again for 2023 fiscal period and following, to be …

  • Portugal: Maintenance of special contributions for 2022 is confirmed

    Following the withdrawal of the Proposal of State Budget Law for 2022, Law no. 99/2021, of December 31, was published determining that the following will remain in force in 2022 (effective on January 1, 2022):

  • Portugal - New employment financial support: hiring award and payment of contributions in the context of the new government measure 'Sustainable Employment Commitment'

    It was published in the Official Gazette Ordinance no. 38/2022, of January 17, which sets out the new 'Sustainable Employment Commitment' measure. In essence, this regulation awards employers economically for entering into open-…

  • Portugal: Law No. 7/2022 prohibits geo-blocking and discrimination practices in electronic sales to consumers in the autonomous regions

    Law no. 7/2022, published on January 10, aims to prohibit geo-blocking and unjustified discrimination, as well as other forms of discrimination in online sales based, directly or indirectly, on the place of residence or establishment of the consumer…

  • Portugal: New rules on working hours and recording of working time in road transport approved

    It was published in the Official Gazette Ordinance no. 7/2022, of January 4, accommodating in a single instrument the rules on how employers should disclose the working schedule and record the respective working times.

  • Increase of justified days of absences due to the passing of a family member

    It was published in the Official Gazette the Law no. 1/2022, January 3, increasing the number of days an employee may be absent from work due to the passing of a family member and enabling employees to receive psychological support.