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Member Articles


DL no. 109-F/2021: Amendment to the General Regime for Collective Investment Undertakings

Decree-Law 109-F/2021 ("DL"), of 9 December, was published, amending the General Regime for Collective Investment Undertakings, transposing Directive (EU) 2019/1160 and Delegated Directive 2021/1270, focusing on: The ...

Portugal Tax Updates December 2021

12/31/2021 VAT Exemption for Transmissions of In Vitro Diagnostic Medical Devices and Vaccines from COVID-19 Order no. 12870-A/2021 The attached order determines that the VAT exemption applicable to the transfer of in ...

Regulatory Rule no. 8/2021-R, of 16 November

On 16th November 2021 ASF Regulatory Rule no. 8/2021-R was approved, establishing the standards for calculating the minimum value of liabilities arising from defined benefit pension plans and health benefit plans funded ...

Changes to the Periodic Income Declaration Model 22

The order no. 10911/2021 The order no. 10911/2021, of November 9, 2021, amends and revises the periodic declaration of income Model 22, respective annexes and instructions for filling out, pursuant to article 117(2) of ...

New Legal Framework for Consumer Protection in Relation to E-commerce Transactions

The new legal regime for consumer protection in the purchase and sale of consumer goods (including real estate and digital content or services), Decree-Law 84/2021 of 18 October has been published, which revokes Decree-L ...

Stamp Duty Monthly Declaration and Respective Filling Instructions

Ordinance no. 245/2021 of November 10 The attached ordinance amends and republishes the official model of the Stamp Duty monthly declaration, referred to in paragraph 2 of Article 52-A of the Stamp Tax Code, approved by ...

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