What we checked in this article
The article is shown as wholly repealed; the repealing provision (Article 329 of Law No. 12/2022) and the transitional rule in Article 280 of that Law are cited as in the official meta and note.
How does Article 2-B apply to your salary, dividends or move to Portugal?
We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.