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Portugal Tax News

Budget Law for 2013 – Corporate income tax

25 March 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013
Budget Law for 2013 – Tax benefits

25 March 2013
Treaty between Cyprus and Portugal signed

9 February 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013
Treaty between Peru and Portugal signed

9 February 2013
Tax amendments approved

9 February 2013
Treaty between Uruguay and Portugal enters into force

23 October 2012
Treaty between Portugal and Panama enters into force

14 October 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012
Protocol to treaty between Portugal and Switzerland signed and details

29 July 2012
Treaty between Portugal and United Arab Emirates enters into force

29 July 2012
Protocol to treaty between Luxembourg and Portugal enters into force – details

29 July 2012
Tax agreement between Hong Kong and Portugal enters into force

29 July 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012
Treaty between Norway and Portugal enters into force

29 July 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012
Tax agreement between Hong Kong and Portugal – details

3 June 2012
Budget for 2012 – direct taxation: Amendments

4 March 2012
List of tax havens amended

22 December 2011
Proposal on new austerity measures – announced The Minister of Finance announced, on 31 August 2011, that a proposal for new austerity measures will be shortly presented to the Parliament. The new austerity measures, which would be effective only for the year of 2012, include:

18 October 2011
Treaty between Norway and Portugal – details

27 April 2011
Budget for 2011 enacted

14 March 2011
Treaty between Colombia and Portugal – details

28 February 2011
Budget for 2011 – approved by Parliament

9 January 2011
Treaty between Panama and Portugal – details

9 January 2011
Government's austerity plan – Additional measures approved by parliament

17 July 2010
Government's austerity plan – additional measures approved by Council of Ministers

13 June 2010
Treaty between Uruguay and Portugal – details

26 April 2010
Budget for 2010 – direct taxation details

5 March 2010
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