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CIT (Corporate Income Tax) - Taxable profit quantification
Portuguese Corporate Income Tax follows the accounting rules but an optional simplified regime based on turnover is available.

Jaime Esteves
Dec 28, 20202 min read


Portuguese Budget Act Proposal - 2021 - Highlights
PIT Capital gains realized by individuals with transaction with related parties will be scrutinized under transfer pricing rules. New tax...

Jaime Esteves
Oct 14, 20201 min read


Notas sobre o articulado da proposta de Orçamento do Estado para 2021
IRS Património Empresarial É alterada a tributação da "transferência" de bens imóveis do património empresarial para o particular...

Jaime Carvalho Esteves
Oct 11, 20206 min read


CIT (Corporate Income Tax) – tax rates and double taxation relief
Portuguese Tax Series - Basic information on the Portuguese tax system Generally, corporate profits are subject to CIT at a flat standard...

Jaime Carvalho Esteves
Sep 26, 20203 min read


Tax news from Portugal: The proposal for 2020 Revised Budget Act
Following a recovery action plan disclosed the 4th June (PEES), a proposal for the revision of the Budget Act for 2020 was filed at...

Jaime Carvalho Esteves
Jun 10, 20205 min read


Portuguese network of Investment Protection Agreements
Portugal developed a useful network of Investment Protection Agreements, notably for investments in Portuguese speaking countries and...

Jaime Carvalho Esteves
Apr 27, 20201 min read
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