Framework of the tax regime for former residents The tax regime for former residents, set out in Article 12-A of the Portuguese Personal Income Tax Code, was introduced into the Portuguese legal system
The Residence Permit for Investment Activity (ARI), commonly referred to as the Golden Visa, continues in 2026 to be one of the main instruments for attracting foreign investment into Portugal. However, it is
What is the simplified CIT regime The simplified regime for determining the taxable base is set out in Article 86-A of the Portuguese Corporate Income Tax Code and constitutes an alternative to the
The End of the NHR: What Has Actually Changed? The 2024 State Budget determined the end of the Non-Habitual Resident (NHR) regime in Portugal. Created in 2009, this special tax regime was, for
The issue of the VAT treatment applicable to e-books in Portugal has become increasingly relevant in the digital sector, particularly regarding the application of the reduced 6% rate when digital books are included
When a company reports positive results, it may choose to grant additional remuneration to its employees through so-called balance bonuses, a legal mechanism allowing employees to participate in the company’s profits, subject to
A Autoridade Tributária e Aduaneira (AT) emitiu o Ofício-Circulado n.º 20256 com o objetivo de uniformizar o entendimento e os procedimentos relativos à tributação, em sede de IRS, dos valores entregues a título
1. O que é o ICE? O ICE visa incentivar o reforço dos capitais próprios das sociedades através de um benefício fiscal em sede de IRC, permitindo uma dedução ao lucro tributável correspondente
L’Autorité fiscale et douanière portugaise (AT) a récemment publié l’Information contraignante n° 28889 du 31 octobre 2025, concernant le régime de TVA applicable aux plateformes numériques proposant des sessions de mentorat en direct,
The Portuguese Tax and Customs Authority (AT) has recently issued Binding Information No. 28889, dated 31 October 2025, regarding the VAT treatment of digital platforms that provide live mentoring sessions, recorded content, written
