Member Articles

Tax Circular No. 20257, of 21 June 2023, clarified the doubts regarding the understanding of the Tax Authority on the tax treatment, in terms of IRS and IRC, of expenses incurred by the employee with parking and tolls fo ...

The Insurance and Pension Funds Supervisory Authority (ASF) pronounces itself on "cyber extortion" clauses in insurance products with cyber coverage, which provide for the payment of certain amounts as a "ransom" in exch ...

Tax Circular No. 20258, of 20 June 2023, publishes a set of concrete situations in the form of Frequently Asked Questions (FAQ), to clarify the new methodology and interpretation of the appropriate withholding tax rate t ...

The Insurance and Pension Funds Supervisory Authority (ASF) approved, on 6 June 2023, Regulatory Rule no. 2/2023-R, which aims to establish the guarantees to be provided in the context of reinsurance activity in Portugal ...

Law 20/2023, of 17 May, changes the regime of several tax benefits, among which we highlight: I. Vehicle Tax (ISV): The reduced rate of Vehicle Tax (ISV) applicable to motorhomes (Articles 7, 8 and 9 CISV) has been gra ...

Order no. 148/2023 XXIII, of 22 May 2023, of the Secretary of State for Tax Affairs, extends for a further 6 days (until June 6, 2023) the deadline for filing the corporate income tax form (“Modelo 22”) for the 2022 ...