Details

  • Type: Publication series
  • Date: 4/29/2014

Portugal – 2014 Budget Law Maintains Higher Taxation, but Some Relief 

Portugal’s Budget Law has introduced important changes to social security, for example, the removal of the wage ceiling for board members. For companies with assignees who are board of directors members, this could impact their international assignment costs. In other areas, such as the tax treatment of certain health insurance and life insurance premiums paid by the employer on the employee’s behalf, and the new rules for the taxation of certain nonresidents, the government has sought to lighten individuals’ tax burdens and inject more flexibility into the tax system.

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Portugal – 2014 Budget Law Maintains Higher Taxation, but Some Relief
 

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