Publications - Tax
Amendment of the “List of the Excluded Reportable Accounts” regarding the mandatory automatic exchange of tax information
Ministerial Order no. 282/2018, of October 19th, was officially published, which amends Ministerial Order no. 302-B/2016, of December 2nd, and approves the “Lists of Non-Reporting Financial Institutions and Excluded Reportable Accounts…
Budget Proposals 19 - Poll Mode
The Portuguese Budget Bill for 2019 was presented to the Parliament on 15 of October 2018.
Creation of judicial magistrates in Administrative and Tax Courts
Decree-Law no.81/2018, of October 15th, was officially published, which creates teams of judicial magistrates that have the mission to recover pending cases in administrative and tax jurisdictions and implement extraordinary measures to …
Regulation of the Legal Framework of the Central Registry of Ultimate Beneficial Owners
Ministerial Order no. 233/2018, of August 21st, was officially published, which regulates the Legal Framework of the Central Registry of Ultimate Beneficial Owners (“RCBE”), approved by Law no. 89/2017, of August 21st.
Amendments to the Tax Incentives Statute
Law no. 43/2018, of August 9th, was officially published, which amends and extends the deadline of some articles of the Tax Incentives Statute (“EBF”).
Electronic forms have now to be made available by the tax authorities with a minimum advanced period of 120 days
Law no. 39/2018, of August 8th, was officially published, which establishes a minimum advance period of 120 days for the Portuguese Tax Authorities (“PTA”) provide the digital forms necessary to comply with the obligations regarding tax…
What’s hotel management and what’s not (despite appearances)?
Article by José Manuel Cardona, partner at Tax department of Garrigues in Palma ('CEHAT').
Stock option plans from companies of the technology sector may be exempt
Ministerial Order no. 195/2018, of July 5th, was officially published, which defines the concept of “companies of the technology sector”, for the purposes of the article 43.º-C of the Tax Incentives Statute ("EBF…
Repeal of the tax benefit for film production
Decree-Law no. 45/2018, of June 19th, was officially published, which creates the Tourism and Cinema Endorsement Fund and repeals the tax benefit for film production set in article 59.º-F of the Statute of Tax Benefits and 92.º/2/h) of the…
Box 40 regularizations annex
Ministerial Order no. 166/2018, of June 8th, was officially published, which changes the filling instructions of box 40 regularizations annex of the VAT periodic statement.
Rental Electronic Receipt
Ministerial Order no. 156/2018, of May 29th, was officially published, which amends Ministerial Order no. 98-A/2015, of March 31st, and approves the discharge receipt form (designated rental electronic receipt) and its respective filling…
Financial and Tax Report obligation for multinational groups (Country-by-Country Report)
We remind that it should be delivered, electronically, to the Portuguese Tax Authorities, until 31 May 2018, the declaration Form 54 relative to fiscal year 2017 (for taxable persons with a taxable period equal to the civil year), in order to…