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News & Analysis

Portugal: The reduced VAT rate on urban rehabilitation works in Portugal: An update

02 June 2025 by Pérez-Llorca - Portugal

The applicability of the reduced VAT rate to urban rehabilitation works, under item 2.23 of List I annexed to the Portuguese VAT Code (“Item 2.23”), has long been the subject of legal debate.
News & Analysis

Portugal: The reduced VAT rate on urban rehabilitation works in Portugal: An update

29 May 2025 by Pérez-Llorca - Portugal

The applicability of the reduced VAT rate to urban rehabilitation works, under item 2.23 of List I annexed to the Portuguese VAT Code (“Item 2.23”), has long been the subject of legal debate. Prior to October 7 2023, the existing legal framework raised considerable uncertainty regarding the conditions under which the reduced rate could be applied.
News & Analysis

New Municipality of Porto exemptions from municipal taxes

14 March 2025 by Cuatrecasas

On April 1, 2024, Regulation 371/2024 was published in the Official Gazette, Series 2, amending the Municipality of Porto’s Tax Exemption Regulation
News & Analysis

Executive summary of the main legal issues of general application to companies in 2024

13 March 2025 by Cuatrecasas

The aim is to provide an overview of these changes to make it easier for companies to identify and implement them.

News & Analysis

Recent developments on the international scene and the news that 2025 could bring regarding Pillar 1 Amount B

13 March 2025 by Cuatrecasas

At the beginning of 2024, the OECD published the Final Report on Pillar One - Amount B (“Final Report“), outlining guidelines for implementing Amount B
News & Analysis

Portugal - Beneficial owner: what’s in a name?

01 August 2023 by PLMJ - Portugal : João Guia Lopes and Afonso Massapina, associates in the Tax practice

The Portuguese Arbitration Court has recently issued the first decision on the application of the concept of beneficial owner in the context of the Interest & Royalties Directive (“IRD”).
News & Analysis

Old vs new: does the wording of the GAAR really matter?

28 June 2023 by PLMJ - Portugal : Dinis Tracana and Rita Medalho

The Portuguese Arbitration Court (‘CAAD’) has recently ruled in three similar cases dealing with the application of the General Anti-Avoidance Rule (‘GAAR’).

News & Analysis

Cooperation in tax collection: the increasing use of precautionary measures as a way of achieving a surprise effect.

18 May 2023 by PLMJ - Portugal: Priscila Santos, Raquel Santos Ferreira

In an increasingly interconnected world, where businesses expand their operations worldwide and capital flows across borders, not only does the issue of international taxation arise, but also cooperation between tax administrations, and this cooperation is an objective to be achieved in a European and international context.

News & Analysis

BEPS 2.0 Pillar Two: The minimum level of taxation for largest MNE Groups – Main challenges in the treatment of domestic tax incentives

18 April 2023 by Isaque Ramos, Ana Raquel Magalhães - PLMJ - Portugal

The adoption of the EU Minimum Tax Directive (2022/2523) ensuring a global minimum level of taxation for MNE Groups and large-scale domestic groups in the EU (also known as BEPS 2.0 Pillar Two) has raised some practical questions regarding how EU Member States will apply the global minimum corporate tax in their domestic legislation from the beginning of 2024 under the GloBE Rules.
News & Analysis

Marketing fees charged to Collective Investment Undertakings in Portugal

15 February 2023 by PLMJ - Portugal

The recent decision of the Court of Justice of the European Union (‘CJEU’) in case C-656/211, challenges the Stamp Tax liability applicable to marketing fees (and management fees including marketing services) paid by collective investment undertakings to management companies or financial entities (e.g., banks, credit institutions, etc.).
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