Portugal Approves GloBE Information Return for Global Minimum Tax Reporting

Portugal published Ordinance No. 255/2026/1 of 12 June 2026 in the Official Gazette, approving the official GloBE Information Return (GIR) for the country's global minimum tax regime.

The Ordinance approves Form 63, which is the information return for top-up tax required under Article 45(1)(b) of the Global Minimum Tax Regime (Regime do Imposto Mínimo Global - RIMG), approved by Law No. 41/2024 of 8 November 2024. The return must be submitted electronically to the Portuguese Tax and Customs …