Portugal

State Budget Law and Portuguese Corporate Income Tax Reform 

Find here all the information regarding the major tax impacts of the Portuguese Corporate Income Tax Reform and the State Budget Law for 2014.
Legislation
 

Law no. 83-C/2013 of 31 December, which approved the State Budget for 2014.

Law no. 2/2014 of 16 January, which approved the Corporate Income Tax (CIT) Reform.

KPMG's Analysis 
 

In this document we present a summary of the main changes to the Portuguese tax law arising from the State Budget Law for 2014 and the Corporate Income Tax Reform.

 

Contacts 
 

Luís Magalhães

 

Head of Tax in Portugal

+351 210 110 000