Recently, the 2024 State Budget Law repealed the Non-Habitual Resident (NHR) scheme in Portugal. But has this scheme come to an end entirely? It is important to clarify what has changed and who can still benefit from this tax scheme. The RNH has not disappeared entirely. Although some rules have been repealed, provisions have been […]
The recent amendment to the Portuguese Nationality Act introduces significant changes for foreign nationals seeking Portuguese citizenship in the future. These changes are particularly relevant for non-EU residents and investors under the Golden Visa scheme, especially regarding the minimum residency periods required for nationality applications. Residency periods for citizenship are set to increase Until now, […]
Personal data protection is now an integral part of everyday life and business activity. Whenever we use a mobile phone, shop online, send an email or subscribe to a service, we are sharing data that may be collected, processed and analysed by third parties. The General Data Protection Regulation (GDPR) has established clear rules on […]
Following the damage caused by the recent bad weather, exceptional support measures have been approved to assist families, businesses and sectors particularly affected, as well as to speed up recovery and reconstruction efforts. Key measures include direct support for the reconstruction of owner-occupied and permanent housing, as well as for agricultural and forestry activities, with […]
Contents: Framework and operation The ICE allows companies with their registered office or effective management in Portugal to deduct from their corporation tax an amount calculated by applying the 12-month Euribor (period average, calculated on the basis of the last day of each month), plus a spread of 2%, to the net increases in eligible […]
Since 2023, Portugal has had clear rules governing the taxation of crypto-assets. The former ‘legal loophole’ no longer exists, and we now know when tax is due – and when it is not. Here are the key points. What counts as a crypto-asset? They are digital representations of value, such as cryptocurrencies (e.g. Bitcoin), stablecoins […]
Contents: In an increasingly demanding business environment, a company’s profitability does not depend solely on sales or operational efficiency. It depends, to a large extent, on the quality of the structural decisions taken by management – including tax decisions. It is common for legal and tax advice to be sought only when a problem arises: […]
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 […]
Contents: 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 to encourage economic growth, the modernisation of the business sector and job creation by reducing the tax […]
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. When a gift is made between close family members – particularly between parents […]
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. The RFAI operates by allowing a percentage of the company’s eligible investment to […]