Oporto
Budget Proposal 18 - Still Waters
The Portuguese Budget Billfor 2018 was presented to the Parliament on 13 of October 2017.
Long careers’ early retirement
It was published in the Official Gazette the Decree-Law no. 126-B/2017, of 6 October, which introduces changes to the Portuguese legal framework retirement of beneficiaries of the Social Security general system as well as the civil servants…
Regime for the conversion of bearer securities into registered securities – entry into force of Decree-Law no. 123/2017, of 25 September
Following the Commentary that we have made available on 10 May 2017, informing about the entry into force of Law no. 15/2017, of 3 May – which prohibits the issuance of bearer securities and foresees the creation of a transitional…
AIMI – Information note
An information note from the Portuguese Property Tax Services ("DSIMI"), of 12 September, was disclosed which clarifies the framework and calculation of the additional to the municipal property tax ("AIMI"), introduced…
Deferred tax assets
Ordinance no. 272/2017, of 13 September, was officially published, amending Ordinance no. 293-A/2016, of 18 November, which regulates the conditions and procedure for the acquisition of the right to exercise the conversion to the State established…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Republic of the Ivory Coast
Notice no. 108/2017, of 8 September, was officially published, making public that notes have been received, by the Ivory Coast Ministry of Foreign Affairs and by the Portuguese Ministry of Foreign Affairs, communicating that the internal…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Democratic Republic of São Tomé and Príncipe
Notice no. 109/2017, of 8 September, was officially published, making public that notes have been received, by the São Tomé and Príncipe Ministry of Foreign Affairs and Communities and by the Portuguese Ministry of Foreign Affairs,…
VAT – Amendment of Order no. 7/2017
Declaration of Rectification no. 573-A/2017, of 5 September, was officially published, amending Order no. 7/2017, which amends Order no. 18º-A/2010, of 1 July, altered by Order no. 11/2013. Of 27 December, altered and republished by Order no.…
PIT – Joint tax return regarding dependents expenses and income
Law no. 106/2017, of 4 September, was officially published, amending the PIT Code to ensure the right to a joint tax return for expenses and income of dependents where parental responsibilities are shared by more than one taxable person.
Surcharge over the IMI – Option of joint taxation
Ruling no. 40 115, of 31 August, was disclosed, clarifying, for the purposes of the assessment of the additional to the municipal property tax (“AIMI”), when the ownership of the property is not correctly endorsed in the register when…
Amendments to the legal framework for entry and working in Portugal – Employment matters
Law no. 102/2017, of 28 August, was published in the Official Gazette, introducing the fifth amendment to the Legal framework for entry, stay, departure and deportation of foreigners from the national territory, transforming into national law the…
Amendments to the Code of Tax Procedure and Proceedings
Law no. 100/2017, of 28 August was officially published.