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...
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...
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...
For investors and expats considering relocation, Portugal continues to stand out as one of Europe’s most attractive jurisdictions for corporate and personal tax optimisation. While the country already offers competitive rates, transparent regulation, and a...
The OECD has approved the 2025 Update to the OECD Model Tax Convention, introducing necessary clarifications for digital nomads, remote-first teams, globally mobile professionals, and foreign companies with staff working from Portugal and Madeira. These updates...
Portugal offers a valuable tax benefit for private investors who sell shares in micro and small enterprises (SMEs). When the company qualifies as an SME and is not listed, only half of the capital gain is taxed. A recent arbitration ruling issued in late 2025 confirms...
Portugal increasingly relies on automatic and on-request foreign tax information when assessing personal income tax. For expats with income abroad, this can lead to unexpected assessments if foreign reports contain outdated, estimated, or incorrect data. A recent...
Understanding when corporate taxes are due is essential for investors operating in Portugal. Moreover, many new investors remain unaware that Portugal offers two of the most competitive corporate income tax (CIT) regimes in the European Union, both of which are...
Understanding how to choose the right legal entity in Portugal is a key step for any investor or entrepreneur. Portugal offers multiple company structures, each with distinct legal, capital, and tax implications. Selecting the right structure affects liability...
Foreign investors and expats often want to incorporate a company in Portugal quickly. Portugal offers two public options for fast incorporation: Empresa na Hora (On-the-Spot Company) and Empresa Online. Both services belong to the Instituto dos Registos e Notariado...