Recovering VAT on urban rehabilitation: the OCC perspective
Law n.º 48/2026, of 17 August 2026, in force since 18 August 2026, changes the position on VAT on urban rehabilitation in Portugal for works whose procedural initiative was submitted before 7 October...
View ArticlePortugal clarifies the reduced VAT rate for urban rehabilitation works
Lei n.º 48/2026, published on 17 August 2026, provides an authentic interpretation of verba 2.23 of List I annexed to the VAT Code, in the wording introduced by Lei n.º 64-A/2008 of 31 December. For...
View ArticleSpain-Portugal Tax Treaty & NHR: Why a Portuguese Residence Certificate May...
For individuals relocating from Spain to Portugal and benefiting from a Portuguese special tax regime (such as the former Non-Habitual Resident, or NHR, scheme, or the current Incentive for Scientific...
View ArticleUndivided inheritance in Portugal: the forced-sale regime, and its limits
On 7 August 2026 the President of the Republic promulgated the parliamentary decree authorising the Government to create a special judicial procedure for the sale of real estate held in an undivided...
View ArticleAdvisory on European funding – “When the accountant says no”
At a glance: An expense in an EU-funded project is not eligible because an invoice exists. It is eligible because the expense was actually incurred, corresponds to real goods or services, was executed...
View ArticlePaying a US LLC from Portugal: who does the treaty actually protect?
A 2026 binding ruling from the Portuguese Tax Authority addresses a question that US-connected structures meet constantly and understand rarely: when a Portuguese entity pays income to a fiscally...
View ArticleMortgage in Madeira: Why Foreign Banks Rarely Lend
A prospective buyer seeking to finance a property in another EU Member State may reasonably ask why an established bank in his home country will not lend against that property as readily as it would...
View ArticleWho can now expropriate property in Portugal? The 2026 amendment to the...
Decreto-Lei n.º 160/2026, concerning expropriation in Portugal, published in the Diário da República on 4 August 2026, amends Article 14.º of the Portuguese Expropriations Code (Código das...
View ArticleWhen does the Portuguese State owe you interest on a tax refund? Two Supreme...
Winning a tax dispute in Portugal and recovering the money are not the same thing, and recovering the money with interest is a third question again. Two uniformising rulings (Acórdãos) of Portugal’s...
View ArticleNominee Director in Portugal: A Category the Law Does Not Recognise
The phrase “nominee director”, or “fiduciary manager”, is commonly used to describe a person who appears formally as the manager of a company but who does not in fact conduct its business, does not...
View ArticleRental Deposit Tax Portugal: Security or Taxable Income?
The Tax and Customs Authority has held for several years that a deposit received under a lease is category F property income, taxable in the year it is received. Recent decisions of the Centre for...
View ArticleIUC in Portugal changes in 2027: one annual assessment, payment in April,...
Decree-Law no. 161/2026 of 4 August has been published, amending the Vehicle Circulation Tax Code. It replaces the current model, under which each vehicle is assessed and paid on the anniversary of its...
View ArticleMIBC Substance Requirements: Why Group Payroll Arrangements Put Your 5% Rate...
The Madeira International Business Centre (MIBC) offers one of Europe’s most competitive corporate tax regimes: a 5% IRC rate on qualifying income. But that rate comes with conditions. Among them, the...
View ArticleEU Blue Card in Portugal: Requirements, Mobility and Madeira Considerations
At a glance: The EU Blue Card is Portugal’s residence title for highly qualified employment, governed by Articles 121.º-A and following of Lei n.º 23/2007, read in the context of Directive (EU)...
View ArticleMadeira vs Mainland Portugal for Your Company: Taxes, Costs and Practicalities
At a glance: For most internationally oriented services and holding businesses, Madeira is the better place in Portugal to incorporate. The company is identical in law: same Código das Sociedades...
View ArticleMIBC Costs in 2026: Licence Fees, Annual Fees and the Real Total Budget
At a glance: The official MIBC Madeira fees are modest and public: EUR 1,000 once at application and EUR 1,800 per year for a services company, set by Portaria n.º 222/99 of the Regional Government of...
View ArticleCan Working from Home Cost You the Capital Gains Exemption? What the AT’s...
At a glance Working from home capital gains tax Portugal: the question arises from a binding ruling published by the Portuguese Tax Authority (AT) in May 2026 (PIV 30465) concerning the sale of a...
View ArticleRegistering a Yacht in Madeira (MAR): The 2026 Owner’s Guide
At a glance The madeira ship registry MAR (Registo Internacional de Navios da Madeira) is Portugal’s international register, operating within the framework of the Madeira International Business Centre,...
View ArticleEOR vs Your Own Portuguese Entity: Costs, Control and the Break-Even Point
At a glance The eor vs entity portugal question is usually framed as speed against bureaucracy: the Employer of Record hires your Portuguese staff this month, while your own entity takes longer and...
View ArticleSubstance Is the Product: Why Madeira’s Requirements Protect You at Inspection
The madeira substance requirements are usually presented as the price of the Madeira International Business Centre’s 5% corporate tax rate: create one to six jobs, invest EUR 75,000 where fewer than...
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