Portuguese law in English, with the official text alongside

Formation of companies, members’ rights and duties, share capital, resolutions, accounts, directors’ liability, mergers. The law behind every Lda and S.A.

Who must declare the people who ultimately own or control a Portuguese entity, what goes in the declaration, deadlines, annual confirmation, access and penalties.

Residence and permanent establishments, taxable profit, depreciation, the participation exemption, losses, transfer pricing, rates and surcharges, payments and returns.

Tax residence, the six categories of income, capital gains, the 2026 rate bands, flat rates for non-residents, deductions, withholding and the annual return.

Which company acts must be registered and by when, the documents required, what registration proves, certificates, refusals and appeals.

Taxable transactions, place of supply, exemptions, rates and the reduced-rate lists, the right of deduction, invoices, returns and the small-business exemption.

VAT on goods moving within the EU: intra-Community acquisitions, exempt supplies to EU businesses, distance sales, call-off stock and the recapitulative statement.

IFICI, the 20% regime that replaced NHR, the Madeira International Business Centre at 5%, start-up and capitalisation incentives, investment funds, property and patronage.

The IRC rate for companies in Madeira, the reduced rate for SMEs, the IRS table for Madeira residents and the reduced withholding rates.

Which taxes belong to Madeira and the Azores, regional surcharges and benefits, and the power to cut national IRS, IRC and VAT rates by up to 30%.

The tax on buying property: what counts as a transfer, the taxable value, the 2026 rate tables, the rates for non-residents and listed jurisdictions, exemptions and deadlines.

The yearly tax on property: valuation, rates, vacant buildings, the family reduction, payment instalments and the additional tax (AIMI) on portfolios above EUR 600,000.

Every visa and residence permit: employees, entrepreneurs, remote workers, highly qualified staff, investors, students, family reunification and permanent residence.

How to apply for each visa and residence permit: documents, means of subsistence, what the consulate and AIMA check, renewal, permanent residence, investment and family reunification.

How and when to register for the 20% IFICI regime: the 15 January deadline, which entity checks each activity, the documents and the lists of qualifying professions.

The treaties with the US, UK, Germany, France, Spain, the Netherlands, Switzerland, Brazil and the UAE, with withholding rates compared and the effect of the MLI.