Portugal issued Form 62 for the GMT regime, requiring filings from covered multinational and large domestic group entities with defined rules and deadlines.
Portugal published Ordinance No. 290/2025/1 in the Official Gazette on 2 September 2025, approving Registration Declaration Form 62 (Modelo 62) and the related instructions.
The form is required under the Global Minimum Tax (GMT) regime, also known as the Portuguese Pillar Two Regime (RIMG), introduced by Law No. 41/2024 of 8 November.
All constituent entities in Portugal that belong to a multinational enterprise (MNE) group or a large domestic group covered by the regime must submit the declaration. A local entity may be appointed to file on behalf of all Portuguese group members. In this case, the other entities must confirm the appointment within 15 days of notification. If no confirmation is made, a new declaration must be submitted.
The standard filing deadline is nine months after the fiscal year-end. For the first fiscal year in which an MNE group falls under the regime, the deadline is extended to 12 months.
Earlier, Portugal adopted the global minimum tax for large multinational and domestic groups, effective from 18 October 2024. This legislation aligns with Council Directive (EU) 2022/2523 and the OECD Pillar Two Model Rules.
