Contents: Strategic Tax Planning for Businesses Urban Regeneration. Tax Incentives VAT on Urban Regeneration Contracts Property Tax (IMI) in Urban Regeneration Transfer Tax (IMT): Benefits on Acquisition and Transfer Personal Income Tax (IRS): Deduction of Regeneration Costs SIFIDE II General framework of the scheme Scope and eligibility criteria Structure of the incentive Relevant applications: eligible...Read More

On 15 September 2025, Portugal and the United Kingdom signed a new Convention for the Avoidance of Double Taxation with respect to income tax and capital gains tax, which fully replaces the Convention in force since 1968. The Convention was approved by the Assembly of the Republic and ratified by the President of the Republic...Read More

Contents RFAI – Tax Regime for Investment Support Gifts to children and grandchildren: key legal and tax considerations RFAI – Investment Support Tax Regime The Investment Support Tax Regime (RFAI) is one of the main tax incentives available in Portugal for companies making productive investments. Set out in the Investment Tax Code, this regime aims...Read More

A gift is a contract whereby one person transfers an asset or right to another free of charge, without any consideration in return. It is a common way of organising family assets and, in many cases, of planning for succession in advance. Gifts between parents, children and grandchildren When a gift is made between close...Read More

The Investment Support Tax Scheme (RFAI) is one of the main tax incentives available in Portugal for companies making productive investments. The scheme is set out in the Investment Tax Code and aims to promote economic growth, job creation and business competitiveness. How does the RFAI work? The RFAI operates by allowing a percentage of...Read More

When several companies belong to the same corporate group, Portuguese tax law provides for a special scheme that allows this group of companies to be treated as a single economic entity for tax purposes. This scheme is known as RETGS – Special Taxation Regime for Corporate Groups. This mechanism allows the results of the different...Read More

At first glance, setting up multiple companies within the same group may seem unnecessarily complex. However, in business practice, this is a solution frequently used to organise assets, segregate risks and structure the legal and tax management of a business more efficiently. This type of structure is usually based on three main levels: a holding...Read More

Contents 1-Taxation of corporate groups in Portugal: what is the RETGS? How the RETGS works Eligibility criteria An optional scheme The role of the parent company Liability for tax payment A strategic decision 2-VAT groups in Portugal: a new tax landscape from 2026 What the scheme entails Eligibility criteria Opting into and duration of the...Read More

The VAT group scheme is one of the most significant changes to the Portuguese tax system in recent years. From 1 July 2026, it will be possible for several entities belonging to the same group to be treated, for VAT purposes, as a single taxable person. This scheme allows for the consolidation of tax calculations,...Read More

Following the recent parliamentary review, a significant amendment to the Portuguese Nationality Law has once again been approved, with a direct impact on the requirements for obtaining citizenship. The main change consists of an increase in the minimum period of legal residence required to apply for nationality, rising from 5 to 10 years, counted from...Read More