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Know-How

Brexit and the Impact on Companies and Businesses

6-01-2020
The Brexit referendum of June 23, 2016 caused a chain reaction in all dimensions of society, also shaking the fiscal and legal framework, with immediate impact on the economy and promoting an aura of uncertainty in the face of the lack of agreement on a diverse set of issues. Just days before we know the exact terms of the UK Exit Agreement, it is now important to analyze several aspects where the exit from the UK may be felt more...
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The Portuguese Income Tax Treatment of Cryptocurrency Income

22-10-2019
Cryptocurrencies have been gaining prominence in the international financial plan, being an option for investors seeking high return and protection for their assets. These “currencies” have not yet been subject to specific regulation in Portugal, and the tax framework of the income derived therefrom is still uncertain. The Portuguese Tax Authorities have already clarified their position on the tax treatment of income from cry...
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The Beneficial Owner Central Registry (Deadlines: 30 April and 30 June 2019)

1-07-2019
Ordinance no. 233/2018 on the Legal Framework of the Central Register of Effective Beneficiaries ("RCBE") was published, regulating the provisions of Law 89/2017, of 21 August, which also approved and strengthened the fight against money laundering and terrorist financing. Reinforcing the transposition of AMLD 4, this Ordinance essentially, but still in an incomplete manner, regulates the practical implementation of the rules of the RCBE...
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Portuguese Tax Framework on Inbound Investment

15-04-2019
The Portuguese tax system presents various regimes and mechanisms to foster foreign investment, which should be considered when planning an investment in Portugal. This newsletter presents a practical overview of the main investment options available and the corresponding tax regimes, as to provide guidance to foreign investors.
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The Beneficial Owner Central Registry (Deadlines: 30 April and 30 June 2019)

9-04-2019
The Ordinance No. 233/2018, which regulates the Legal Regime of the Central Registry of Effective Beneficiaries ("RCBE"), was published, specifying and supplementing the provisions of Law 89/2017 of August 21, which approved the respective regime and reinforcing elements contained in Law 83/2017 of 18 August, which regulated the fight against money laundering and terrorist financing. Reinforcing the transposition of AMLD 4, this Ordinance...
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