Referral of pending tax cases for arbitration

From January 1, 2024, and until the end of the year, it will be possible to request the referral of Judicial Claims pending a decision in the first instance tax courts to the arbitration courts.This measure is included in the State Budget for 2024 and aims to help reduce the number of cases pending before […]

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Difference between nationality and residence in Portugal

Although the concepts of nationality and residence in Portugal are interconnected, they cover different aspects of an individual’s relationship with the country. Having Portuguese nationality means being legally recognized as a citizen of Portugal. The acquisition of nationality is generally based on criteria such as ancestry, birth on Portuguese territory, marriage to a Portuguese citizen, […]

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Changes to Income Taxation (IRS and IRC)

After approval by Parliament, the Bill presented by the Government under the “Mais Habitação” Program was sent to the President of the Republic for promulgation. Under this program promoted by the Government, income taxation undergoes relevant changes that we summarize below. Personal Income Tax (IRS) Reduction of the personal income tax rate to be applied […]

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The Portuguese non-habitual resident tax regime – tax quarrels for pensioners

Sofia QuentalValadas Coriel & Associados, [email protected] The Portuguese non-habitual resident (NHR) tax regime was created in 2009 and implemented in 2010. It has now been in force for ten years – an important milestone. It is now believed to be used by more than 50,000[1] individuals, although the tax department does not disclose the specific figures. […]

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