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 […]
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 […]
Contents: 1-Taxation of corporate groups in Portugal: what is the RETGS? 2-VAT groups in Portugal: a new tax landscape from 2026 When several companies belong to the same corporate group, Portuguese tax law provides for a specific scheme that allows this group of companies to be treated as a single economic entity for tax purposes. […]
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, […]
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 […]
Recently, the 2024 State Budget Law repealed the Non-Habitual Resident (NHR) scheme in Portugal.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 Although some rules have been repealed, provisions have been […]
A entrega da declaração do Imposto sobre o Rendimento das Pessoas Singulares (IRS) relativa ao ano de 2023 começou em 1 de abril e vai até 30 de junho de 2024. Filing of the Personal Income Tax (IRS) return for 2023 began on 1 April and runs until 30 June 2024. All citizens residing in […]