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Know-How

European Court of Justice case-law on tax matters (1st quarter 2012)

13-09-2012
The aim of this Tax Bulletin is to present a quarterly summary of the main judgments of the European Court of Justice ("ECJ" or "Court of Justice") on tax issues, analysing, on a case-by-case basis, the potential impact and contribution of these decisions from a national perspective.
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Simplification of the regime for non-habitual residents

23-08-2012
The recently-published Circular No. 9/2012, of 3 August, has the aim of simplifying and bringing up-to-date the administrative procedures established in Circular No. 2/2010, of 6 May, for the non-habitual resident tax regime set up by Decree-Law 249/2009, of 23 September, and supplemented by Ministerial Ordinance No. 12/2010 of 7 January.
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Portugal, Angola and United Arab Emirates

10-07-2012
On 17 January 2011 Portugal and the United Arab Emirates (UAE) signed a convention to avoid double taxation and to prevent tax evasion in respect of income tax, as well as the respective protocol. This Convention entered into between the Portuguese Republic and the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income entered into force last 22 May 2012.
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The Portugues New Special Regime for Tax Regularisation (RERT III) – Extension of the the deadline until 13 July 2012

2-07-2012
Last Friday, June 29, 2012, the secretary of State for tax Affairs issued an order, under which the deadline for the delivery of the declaration for regularisation under the RERT III is extended until July 13, 2012, inclusive.
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Personal income tax exemption for foreign pensioners

The Portuguese media divulged in the past days that the 2013 State Budget Law, already approved by the Portuguese Parliament and currently expecting its final approval from the Portuguese President, foresees a new rule under which income obtained by foreign pensioners moving to Portugal will be tax exempt.
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