Insights

General Anti-Abuse Clause - Participation Exemption

29/02/2016
It was approved Law number 5/2016, of February 29, that transpose the amendment to the Parent Subsidiary Directive and introduces a general anti-abuse clause to the participation...

Municipal Surcharge

26/02/2016
Administrative Ruling number 20186/2016, of February 26, was published, establishing the list of municipalities and the respective municipal surcharge applicable to the year of...

Tax on petroleum and energy products

22/02/2016
Ordinance number 24-A/2016, of February 11, approved the following increase of the tax rates on petroleum and energy products: -        6 cents per litre on petrol and regula...

Personal Income Tax - Taxable amount deductions

17/02/2016
The Portuguese Government approved a measure of transitional nature applicable to 2015 tax return.   Decree-Law number 5/2016, of February 8, allows the Portuguese taxpayers to ...

Annual Corporate Income Tax Return - “Modelo 22”

15/02/2016
The Order number 1823/2016, of February 5, approved amendments to the annual corporate income tax return. The tax return (“Modelo 22) should be submitted by: a)    Taxpayer resi...

Summary of Angola and Cape Verde main legislative changes approved in January 2016

12/02/2016
Angola -        Catering Industry – Presidential Decree number 1/2016, January 4 Approval of the Catering Industry and similar activities Legal Framework. -     ...

Draft State Budget for 2016

10/02/2016
The Draft State Budget for 2016 is already available at Draft State Budget 2016 . The Draft will be discussed and voted by the Portuguese Parliament until the end of March...

Tax Forms 10, 44, 45, 46 and 47

05/02/2016
The deadline for submitting tax returns 10 (Income and tax withholdings), 44 (Annual Report of Rents), 45 (Communication of health expenses), 46 (Communication of education and...

Tax Cooperation Agreement

01/02/2016
On the 27 January 2016, Portugal signed, together with 30 countries, the Multilateral Competent Authority Agreement that allows the automatic sharing of Country-by-Country ...
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