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Member Articles


Labour Compensation and Labour Compensation Guarantee Fund

Information on the operation of the Compensation Funds Portal with the functionality that allows to recover the amounts paid into the Labour Compensation Fund (FCT), following the changes to the FCT and FGCT legal regime ...

Annual Assessment Report RGPC

The General Corruption Prevention Regime sets forth the obligation for all companies with head offices in Portugal and for Portuguese branches of legal persons with head offices abroad that employ 50 or more workers, to ...

CIT: Model 22

The application for submitting the IRC Model 22 declaration (form in force in 2023) is now available on the Finance Ministry´s website (click to see). ...

Restrictive Measures Against Russia - No Re-export Clause

A notice to economic operators was published by the Tax Authority on 19 March 2024. From 20 March, economic operators exporting goods or technology listed in Annexes XI, XX and XXXV, high-priority common articles listed ...

Definition of Unit Costs Under Programmes and Active Measures of Employment

Order no. 2972/2024 was published, defining the unit costs and respective calculation formula for the following measures: Employment-Insertion Contract, Employment-Insertion Contract + and ATIVAR.PT Internships, as well ...

Extension of the Deadline for Submission of the Model 22 Declaration - CIT

Order no. 176/2024-XXIII, of 14 March 2024, of the Secretary of State for Tax Affairs, extends until July 15, 2024 the deadline for filing the corporate income tax form (“Modelo 22”) for the 2023 tax year, and for pa ...

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