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Know-How

Madeira’s Tax Guide (2019)

14-01-2019
Madeira provides a set of special tax regimes resulting from the status of an ultra-peripheral region of the European Union. In particular, the Free Trade Zone of Madeira and the International Business Center of Madeira allow the taxation in more favorable terms of companies installed or to be installed in the International Business Center of Madeira until December 2020, such as the 5% Tax on Corporate Income Tax (IRC), as well as dividends...
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International Double Taxation in Portugal (2019)

10-01-2019
International double taxation is one of the major obstacles to cross-border trade relations, as well as to the free movement of people, goods, services and capital within the framework of the European Union. The need to eliminate or mitigate international double taxation is increasingly decisive in the current international economic environment dominated by new technologies, digitalization, and increasing globalization. When States...
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The New Tonnage Tax: A Portuguese Geostrategic Assertion

21-11-2018
Following the publication of Decree-Law no.  92/2018, a new legal framework aimed at maritime shipping and merchant fleets has been introduced. With the goal of reinforcing the competitiveness of the Portuguese flag across the seas, it is established a new special regime for the computation of the taxable income based on the vessels’ tonnage (tonnage tax), as well as a special tax and contributory regime for the seafarers. The legal ch...
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Initial Coin Offerings, Cryptocurrency and VAT

10-05-2018
Different issues regarding the taxation applicable to the transactions involving virtual products and, particularly, cryptocurrencies, have, recently, been raised before the Portuguese Tax Authority, which has now issued, a new binding ruling addressing VAT issues in the context of cryptocurrencies and tokens.
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The New Tonnage Tax: A Portuguese Geostrategic Assertion

19-04-2018
Following the approval by the European Commission on April 6, 2018 in the context of EU State Aid rules, the Portuguese Government has taken the first step by approving Law proposal no. 111/XIII. A special tax scheme enhancing maritime transport activities is proposed with the intention to encourage and strengthen the maritime industry. It is expected that this scheme will boost even further Madeira’s International Shipping Register.
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