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Member Articles


IRS: Extension of the Deadline for Reporting Obligations

Order no. 51/2023-XXIII, of the State Secretary of Tax Affairs, of 15 February 2023, extends the deadline regarding the obligation to communicate a set of prior information necessary for the assessment of Individual Tax, ...

Extension of Collective Bargaining Amendments Between AHRESP and the SITESE (Catering and Beverages)

The Ordinance extending No. 60/2023, 2sd March, extends the changes in the Collective Bargaining between the Hotel, Restaurant and Catering Association of Portugal (AHRESP) and the Union SITESE (catering and beverages), ...

TRL Ruling - Information Duty General Conditions

The Lisbon Court of Appeal, in a decision issued on 20 December 2022, ruled on the compliance procedure of with the duty of communication through the simple delivery, to the insured person, of the contract’s particular ...

Minimum Monthly Wage of the Autonomous Region of Madeira

The Regional Legislative Decree no. 11/2023/M, of February 14, 2023, approves the value of the minimum monthly salary guaranteed of € 785 euros, to be in effect as of January 1, 2023, in the Autonomous Region of Madeir ...

Portugal Tax Updates - February 2023

February 17, 2023 New IMT Practical Tables  Tax Circular No. 40120/2023, of 2 February 2023, publishes the practical tables for computing the tax, following the alterations to the tax brackets of the Municipal Propert ...

Amendments to the Public Capitalization Regime

Decree-Law 9/2023, of 1 February was published, extending the scope of the public capitalisation scheme to include nationals who, due to their professional activity, are covered by a compulsory social protection scheme i ...

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