Portuguese IRS developments 2026 include two recent decisions worth tracking together. The first is an Autoridade Tributária e Aduaneira (AT) binding ruling (Ficha Doutrinária Processo n.º 30430, dated 7 May 2026) on the date of acquisition of real estate received by...
Portugal taxes for IT professionals turn on a structural choice the market routinely treats as a simple cost calculation. It is not. The choice between operating as a freelancer under Categoria B and operating through a sociedade unipessoal por quotas (SUQ) carries...
The Portuguese personal income tax regime (CIRS) requires capital gains to be reported on a per-transaction basis, calculated under the first-in, first-out (FIFO) method, with each acquisition and disposal individually identified, valued, and, where the transaction is...
Place of effective management in Portugal is a statutory residence test set out in Articles 2(1), 2(3) and 4(1) of the Portuguese corporate income tax code (CIRC). Read together, those provisions establish that a legal person is a Portuguese tax resident, and...
Quick answer: Portugal's list of tax havens, the so-called "blacklist" of jurisdictions with clearly more favourable tax regimes, currently set out in Ministerial Order (Portaria) no. 150/2004, as amended, is now squarely before the Court of Justice of the European...
The 2026 reform of the Portuguese Nationality Law represents the most significant restriction of access to Portuguese citizenship in over two decades. For expatriates resident in Madeira and mainland Portugal, and in particular for Golden Visa investors who structured...
Managing your UK pension schemes becomes a lot more complex when you relocate to Madeira, Portugal. A new Double Taxation Convention between the UK and Portugal came into force in January 2026, changing how British expats are taxed on pension income. You need to...
To find a reliable English-speaking accountant in Madeira, verify three things before signing any engagement letter: (1) the firm is regulated under Portuguese law, its corporate filings signed by an accountant registered with the Ordem dos Contabilistas Certificados...
A qualified tax consultant in Madeira must meet three non-negotiable conditions: (1) be a regulated professional registered with Portugal’s Ordem dos Contabilistas Certificados (OCC) or admitted to the Portuguese Bar; (2) operate from a physical office on the island,...
Foreigners can open a Unipessoal LDA in Portugal without holding Portuguese residency or EU citizenship. The process requires a Portuguese tax number (NIF), a single shareholder, a minimum share capital of €1, a registered Portuguese address, and a certified...