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News & Analysis

A remote (place of business) PE risk

30 January 2026 by Pérez-Llorca - Portugal

Over the past decade, the way we work has undergone a fundamental transformation: employees are now running core business operations from their kitchen tables, in jurisdictions that employers barely thought about from a tax perspective. This shift has significantly altered the international tax risk landscape.
News & Analysis

The anti-abuse nature of Portuguese aggravated property taxes

06 January 2026 by Pérez-Llorca - Portugal

The Portuguese aggravated Municipal Property Tax (“MPT”) and Property Transfer Tax (“PTT”) has gained renewed attention following the recent publication of the first arbitration award addressing the matter, representing a significant development in the interpretation and application of the aggravated MPT and PTT regimes – the aggravated property taxes.
News & Analysis

Portugal: The reduced VAT rate on urban rehabilitation works in Portugal: An update

02 June 2025 by Pérez-Llorca - Portugal

The applicability of the reduced VAT rate to urban rehabilitation works, under item 2.23 of List I annexed to the Portuguese VAT Code (“Item 2.23”), has long been the subject of legal debate.
News & Analysis

Portugal: The reduced VAT rate on urban rehabilitation works in Portugal: An update

29 May 2025 by Pérez-Llorca - Portugal

The applicability of the reduced VAT rate to urban rehabilitation works, under item 2.23 of List I annexed to the Portuguese VAT Code (“Item 2.23”), has long been the subject of legal debate. Prior to October 7 2023, the existing legal framework raised considerable uncertainty regarding the conditions under which the reduced rate could be applied.
News & Analysis

The Portuguese Patent & Software Box: A Strategic Tax Incentive for AI and Innovation

07 April 2025 by Pérez-Llorca

The Portuguese Patent & Software Box (P&S Box) regime presents a compelling tax incentive, designed to bolster research and development (R&D) activities, attract technological enterprises, and enhance Portugal’s competitive standing in the European Union