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Know-How

The Tax Treatment of Tobacco and Similar Products in the 2020 State Budget Proposal

21-01-2020
On November 14 th , 2019, the Portuguese Government presented, for approval of the Parliament, the 2020 State Budget Proposal. The document is now under discussion at the Parliament and its approval is expected to take place during the month of February. We hereby analyze the proposals regarding the taxation of tobacco and similar products.
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The Portuguese Income Tax Treatment of Cryptocurrency Income

13-01-2020
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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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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