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Learn morePortugal: Bill implementing Pillar Two passed by Parliament
Parliament passed a bill transposing the EU minimum tax directive into domestic legislation
The Parliament on October 18, 2024, passed the bill transposing the EU minimum tax directive into domestic legislation.
The bill would introduce a domestic minimum top-up tax (DMTT) and an income inclusion rule (IIR) appliable for fiscal years beginning on or after January 1, 2024, as well as an undertaxed profits rule (UTPR) applicable for fiscal years beginning on or after January 1, 2025.
As a final legislative step, the bill must be published in the official gazette.
Read a November 2024 report prepared by KPMG's EU Tax Centre
The bill was published in the Official Gazette on November 8, 2024, and entered into force on the following day. Read a November 2024 report prepared by KPMG's EU Tax Centre
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