Portugal: Tax Authorities

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

New Rules On The Central Credit Register

Banco de Portugal Instruction 1/2026 (the “Instruction”) came into force on 25 February 2026. It repeals and substitutes Instruction 17/2018 and it sets out the new rules on the Central Credit Register (“CCR”).

Portugal Finance

P

PLMJ

Tax And Customs Authority With Ongoing Russian Sanctions InvestigationsPortugal, Russia, Trade Sanctions

It is being reported (originally here behind a paywall, and here) that Portugal’s Tax and Customs Authority currently has ongoing investigations into possible breaches and/or circumvention of the EU’s Russian sanctions.

Portugal International

DM

Duane Morris LLP

GG Thinks: From Tax Benefit To Strategic Asset, Rethinking Equity Incentives In Portugal

Granting options or shares to employees is a well-established way to attract and retain talent, particularly in innovative business ecosystems.

Portugal About Mondaq

GG

Gama Glória

GG Thinks: A Lista Dos Países, Territórios Ou Regiões Com Regimes Fiscais Claramente Mais Favoráveis Continua Desequilibrada

A recente Portaria n.º 292/2025/1 remove Hong Kong, o Liechtenstein e o Uruguai da lista de "países, territórios ou regiões com regimes fiscais claramente mais favoráveis".

GG

Gama Glória

Tax Disputes Comparative Guide

T

TELLES

GG Thinks: Portugal's Tax Blacklist Is Still Out Of Balance

GG

Gama Glória

On 27 October 2025, Law 62/2025 Was Published, Introducing A New Value Added Tax ('VAT') Group Regime In Portugal.

P

PLMJ

Which Portuguese Visa Option Is Your Key To The Perfect European Adventure?

Worldwide Immigration

DG

Dixcart Group Limited

How To Establish Your Business In Portugal

Worldwide Commercial

DG

Dixcart Group Limited

Portuguese Company Structure Types

Portugal Commercial

DG

Dixcart Group Limited

IFICI: Portugal's Edge In Attracting Global Talent

TS

The Sovereign Group

GG Thinks: A IP Box é uma oportunidade estratégica para empresas tecnológicas em Portugal

GG

Gama Glória

GG Thinks: Portugal's IP Box Is A Strategic Tax Opportunity For Tech Companies

GG

Gama Glória

1st Quarter 2025 VAT Developments In Portugal

Vd

Vieira de Almeida, Sociedade de Advogado

Public Prosecutor Opens 26 Investigations Into Russian Sanctions Breaches

Portugal International

DM

Duane Morris LLP

Capital Gains Tax Under The Portugal NHR Regime

DG

Dixcart Group Limited

Regulating Toys In The Digital Era

Portugal Technology

P

PLMJ

Consumer Agenda 2030 And The Right To Repair Directive: What Changes For Businesses?

Portugal Consumer

GA

Global Advertising Lawyers Alliance (GALA)

Updating Of The Privatisation Programme

Portugal Strategy

P

PLMJ

Lending & Secured Finance 2025

While the Portuguese lending market continues to be impacted by the uncertainties of the current...

Portugal Finance

SRS Legal

Legislation And Case Law Updates 1st Quarter

As of 1 January 2025, financial incentives for the installation of stand-alone fossil fuel boilers are no longer available, except for those selected for investment prior to 2025.

Portugal Litigation

P

PLMJ

Residentes Não Habituais - Uma Análise Do Regime Do RNH Do Nosso Sócio João Luis Mota De Campos

Custo ou beneficio fiscal do regime dos Residentes Não Habituais? Uma análise do regime do RNH do nosso Sócio João Luis Mota de Campos

PM

PMCM - Advogados

SRS Legal Spotlight - Tax | IFICI (Video)

SRS Legal Spotlight - Tax | IFICI

SRS Legal

Government Approves Tax Simplification Agenda

MV

Macedo Vitorino

'Experts Warn That Decree To Change IRS Could Be Unconstitutional. Government Rejects It' (With José Luís Moreira Da Silva)

SRS Legal

Portugal Activates 'NHR 2.0' Tax Regime, Officially Known As The IFICI

Portugal Commercial

TS

The Sovereign Group

OECD/IF Releases Administrative Guidance On The GloBE Rules

LL

Loyens & Loeff

Transporte De Dinheiro A Partir De 10.000 Euros - Declaração Obrigatória À AT

NF

NFS Advogados

Governo Restringe Benefício Fiscal Para Imigrantes A Oito Profissões Qualificadas

NF

NFS Advogados

Portugal Golden Visa Tax Rules: 2024 Update (Video)

I

INGWE

Novas medidas de dinamização do mercado de capitais - Alteração ao regime fiscal dos OIC

CS

CS'Associados

Non-Compliant NHRs Now Face Large Tax Bills In Portugal

TS

The Sovereign Group

Explorando Oportunidades: El Régimen Fiscal Especial De Impatriados Como Alternativa Ante Los Cambios Normativos En Portugal

TN

Toda & Nel-lo

Portugal Golden Visa Tax Rules: 2024 Update (Video)

For foreign investors, particularly Americans and Canadians dreaming of life in Portugal, or crypto enthusiasts seeking a tax-friendly haven, Portugal's Non-Habitual Residence (NHR)...

I

INGWE

Novas medidas de dinamização do mercado de capitais - Alteração ao regime fiscal dos OIC

A Lei n.º 31/2024, de 28 de junho, estabelece novas "medidas fiscais para a dinamização do mercado de capitais", alterando, entre outros aspetos, o regime fiscal dos Organismos de Investimento Coletivo (os "OIC").

CS

CS'Associados

Non-Compliant NHRs Now Face Large Tax Bills In Portugal

Non-Habitual Residents (NHRs) in Portugal are facing an increased number of tax enquiries – and these are likely to result in very large tax bills.

TS

The Sovereign Group

Explorando Oportunidades: El Régimen Fiscal Especial De Impatriados Como Alternativa Ante Los Cambios Normativos En Portugal

El fin del régimen fiscal especial para residentes no habituales en Portugal supone un cambio significativo en la fiscalidad para expatriados y profesionales internacionales.

TN

Toda & Nel-lo

Portugal Calls Time On The Non-Habitual Resident (NHR) Special Tax Regime

TS

The Sovereign Group

What Is Your Next Move When Portuguese NHR Status Expires?

What is your next move when Portuguese NHR status expires?

TS

The Sovereign Group

Share Option Plans In Start-ups And Changes To SIFIDE II

On 23 December 2022, the Government's presented Draft Law 56/XV/1 to the Portuguese Parliament.

P

PLMJ

Obligation To Notify Intermediaries Violates The EU Charter Of Fundamental Rights

In 2018, the Council of the European Union enacted Directive 2018/822 of 25 May 2018 ("DAC 6"). This Directive introduced an obligation to report certain cross-border arrangements...

European Union Tax

P

PLMJ

DAC 8 – Crypto-assets And Digital Currency

The specific characteristics of crypto-assets make the role played by the tax authorities of the Member States of the European Union difficult when it comes...

P

PLMJ

Portugal's State Budget For 2023

DG

De Giorgio Wealth Management

Proposta De Lei Do Orçamento Do Estado Para 2023

P

PLMJ

The State Budget Law For 2022

P

PLMJ

List Of Large Taxpayers 2022

P

PLMJ

Does The Non-Habitual Residency Ten Year Tax Holiday Do What It Says On The Tin?

TS

The Sovereign Group

Does The Non-Habitual Residency Ten Year Tax Holiday Does What It Says On The Tin?

TS

The Sovereign Group

The Unshell Directive – Shell Companies

European Union Commercial

P

PLMJ

Recovery Of Tax Benefits In The Madeira Free Trade Zone

European Union Tax

P

PLMJ

Residence In Portugal – Urgent Action Recommended

TS

The Sovereign Group

Moving To Portugal: Residence And Tax Programs (Video)

Portugal Immigration

CG

Caiado Guerreiro

IVAUCHER: Benefits To Taxpayers With New Government's Program

CG

Caiado Guerreiro

The IRS (Personal Income Tax: It Is Time To Pay Taxes! | INSIDE PORTUGAL EP06

CG

Caiado Guerreiro

Being A Non-Habitual Tax Resident: Am I Really Exempt Of Taxation? | INSIDE PORTUGAL EP05

CG

Caiado Guerreiro

Circular N.º 2/2021, Da AT: Centrais Eólicas E Centrais Solares

SA

Servulo & Associados

Taxa De Carbono Sobre As Viagens Marítimas

SA

Servulo & Associados

See more

Latest Videos

See more

Your Guide For Moving To Spain

SI

Spectrum IFA Group

Why A Financial Adviser Is Essential For Expats Living In Spain

SI

Spectrum IFA Group

Taxation In Slovakia 2026 (Video)

ZI

Zugimpex International GmbH

Is Moving To Cyprus For 0% Tax Worth It? (Video)

CA

CYAUSE Audit Services Ltd

Carried Interest: Luxembourg Opportunities | Remuneration Essentials (Video)

AM

Arendt & Medernach

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More