In recent months, Portugal has witnessed a legislative attempt to recalibrate the balance between integration, security, and citizenship. Two landmark plenary decisions of the Constitutional Court (Ruling no. 1134/2025 and Ruling no. 1133/2025) have decisively...
A common question among expatriates, entrepreneurs, and international investors considering relocation is straightforward: are taxes high in Portugal? The short answer is it depends, on income type, residency status, and, critically, where in Portugal you live or...
The Madeira International Business Centre (MIBC), also known as the Madeira Free Zone, remains one of the most robust and EU-compliant corporate tax regimes available within the European Union. For international groups seeking certainty, substance-based planning and...
Selling shares in a Portuguese company can trigger very different tax outcomes depending on the seller’s tax residence, the nature of the company, and the structure of the transaction. For non-residents, Portugal applies a specific and nuanced capital gains framework...
Portugal is set to reform the payment calendar for the Imposto Único de Circulação (IUC - aka vehicle tax). While the change will not take effect immediately, it is relevant for all vehicle owners in Portugal, including expats residing in Madeira, to begin planning...
Portugal has become an increasingly attractive jurisdiction for internationally mobile professionals, including aircraft pilots and cabin crew members working for foreign airlines. Political stability, quality of life, and a well-developed tax treaty network have...
In the European financial market, where consumer credit contracts, lenders, and borrowers move with increasing fluidity, law is continuously tasked with restoring stable coordinates to a landscape in motion. Against this background, the CJEU’s judgment in Case...
Over the last decade, the European Union has transformed the way tax authorities collect, exchange and analyse information. At the centre of this evolution lies the series of Directives on Administrative Cooperation (DAC), a progressively expanding legal framework...
The rapid expansion of digital assets has fundamentally changed how businesses operate, invest and interact with customers. But in parallel, tax authorities worldwide, especially in the European Union, have moved decisively to close crypto reporting gaps and bring...
As remote work becomes a permanent feature of global employment strategies, companies with staff based in Portugal increasingly ask whether a home office in the country can trigger permanent establishment (PE) exposure. Until recently, the OECD Model Tax Convention...