Tax Guide for Corporate Vehicles in Portugal

The current Portuguese corporate tax framework offers a set of tax benefits designed for sector-specific business, namely: R&D projects, patent (and software) box and tax incentives to capitalisation. Moreover, Portugal has developed and consolidated its legal and tax framework regarding the corporate structuring of private equity and venture capital, real estate investments, as well as an innovative credit funds regime. Portugal has emerged as one of Europe’s most attractive investment destinations, offering a compelling combination of strategic location, political stability, and a business environment that has been significantly enhanced by economic reforms, EU membership benefits, and a commitment to innovation and sustainability.

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