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Recent tax and regulatory developments in Portugal continue to raise new challenges for businesses, investors and market participants, in a context increasingly shaped by enhanced scrutiny, anti-abuse enforcement and international alignment.
In the latest edition of the Chambers and Partners Practice Guides – International Tax 2026, Tânia de Almeida Ferreira, partner in the Tax practice at CCA Law Firm, analyses some of the most significant tax trends expected to impact the Portuguese market, including the reform of the SIFIDE regime, the tax treatment of employee stock option plans for startups, VAT measures applicable to housing and the growing use of SIC structures in real estate investment.
The contribution also highlights the increasing importance of regulatory predictability, economic substance and robust compliance frameworks in an environment progressively focused on transparency, governance and effective eligibility for tax incentives.
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