CIT – Extension of Deadline for Submission of the Annual Corporate Income Tax Return (“Modelo 22”)
The Secretary of State for Tax Affairs issued the Order no. 217/2019.XXI of 21 May, which extended the deadline for the submission of the annual…
EA Blog
-
-
MediaPublications 10 May, 2019Unit- Linked – A Flexible and Transparent Solution
“In simple terms, a unit-linked is a life insurance contract that is linked to one or more investment funds (not technically, but in the sense…
-
Commercial and Corporate LawEA Brief 06 May, 2019CRBO – Deadline for Initial Statement
Order No. 4510/2019, of the Cabinets of the Secretary of State for Fiscal Affairs and the Secretary of State for Justice (the “Order”), which was…
-
Fiscal 24 April, 2019Obligation to Declare Deposit or Securities Accounts in Non-Resident Financial Institutions (Revolut)
According to Circular Letter no. 20211, the Portuguese Tax Authorities informed accordingly: With regard to the type of accounts to be declared, the law expressly…
-
Commercial and Corporate LawEA Brief 10 April, 2019The Business Registers Interconnection System (BRIS)
Decree-Law no. 24/2019 (the “Decree-Law”), carrying out the second phase of transposition into national law of Directive 2012/17/EU[1] (the “Directive”), and Ordinance no. 80/2019 (the…
-
EA BriefFinanceiro 04 April, 2019Real Estate Investment and Management Companies “SIGI”
Aiming to enhance and promote the real estate market investment, the Portuguese Government recently approved the legal regime of the Real Estate Investment and Management…
-
EA BriefFiscal 26 March, 2019CIT – Special payment on account exemption
On the 18th of March, the Portuguese Tax Authorities (“ATA”), through ruling no. 20208, clarified the changes introduced by the State Budget Law for 2019…
-
EA BriefFiscal 22 March, 2019MLI Approval
The Multilateral Convention – MLI – was approved by the Portuguese Council of Ministers on March 21st, according to item 9 of the attached communication:…
-
EA BriefFinanceiro 21 March, 2019Collective Investment Undertakings can be lessees in real estate financial leasings
Until now, the question whether Real Estate Investment Undertaking (Organismos de Investimento Imobiliário – “OII”) may or not compose their portfolio of assets with real…