Member Articles

Order no. 176/2024-XXIII, of 14 March 2024, of the Secretary of State for Tax Affairs, extends until July 15, 2024 the deadline for filing the corporate income tax form (“Modelo 22”) for the 2023 tax year, and for pa ...

On March 1, 2024, Circular Letter No. 20267 was issued with the aim of clarifying doubts regarding the exceptional reimbursement regime for retirement savings plans (PPR), education savings plans (PPE) and retirement-edu ...

The Bank de Portugal issued a statement announcing the beginning of the procedure to amend Instruction no. 17/2018, which regulates the communication to Banco de Portugal of liabilities arising from credit operations. T ...

The Implementing Regulation (EU) 2024/456 was published, which sets forth the technical information for the calculation of technical provisions and basic own funds for reporting with reference dates from 31 December 2023 ...

The Bank of Portugal published Notice BdP no. 1/2024, which sets forth that payers should be able to place payment orders up to the maximum unit amount authorised by each payment model and system in relation to electroni ...

Ordinance No. 33/2024 of January 31 approved the new form for the DMR Model declaration – “Monthly Remuneration Statement”, to be filed starting January 2024. In this regard, Circular Letter no. 20265 was publishe ...