Portugal ratifies DTA with Andorra

Portugal has introduced a broad package of tax incentives and housing reforms through Decree-Law No. 97/2026 on 20 May 2026, with measures aimed at increasing housing supply and supporting moderate-priced homes for the middle class and first-time

Portugal has published Law No. 26/2026 of 3 June 2026, implementing Council Directive (EU) 2023/2226 (DAC8) and Council Directive (EU) 2025/872 (DAC9). The legislation establishes a comprehensive framework for administrative cooperation in tax

Portugal published Ordinance No. 244/2026/1 in its Official Gazette on 1 June 2026, approving the VAT declaration (return) form and accompanying instructions for the newly introduced VAT Group Regime (Regime de Grupos de IVA). The ordinance

The Andorran government has announced that Andorra and Austria signed an income and capital tax treaty on 28 May 2026. The treaty seeks to prevent double taxation and fiscal evasion between the two nations. The treaty will enter into force

The Portuguese Tax and Customs Authority has issued guidance on the filing of the Information Return on the Top-Up Tax (GIR return) under the Global Minimum Tax Regime (GMTR/Pillar Two), following a common understanding published by the OECD on 18

Portugal’s Assembly of the Republic has approved Assembly Decree 69/XVII (Draft Law 64/XVII/1), setting out the transposition of two EU tax cooperation directives covering crypto-assets and global minimum tax reporting, according to the