Electronic rent receipts – 14 Questions and Answers
|| Part 1 of a 3-part series The requirement to issue electronic rent receipts via the internet and the registration of rental contracts with Finanças have raised many doubts among
UK inheritance tax reform
Inheritance tax is considered the most unfair tax imposed in the UK. Any changes to reduce the burden for families are welcome, and the government has now confirmed that it
Pension transfer rules confirmed. How does this affect you?
Two months after the new “pension freedom” began in the UK, the Financial Conduct Authority has confirmed its rules on pension transfer advice. There is no exception for non-UK residents,
A new landscape for investors – Part 1
Greece’s recent default on its outstanding €1.5 billion loan has caused one or two historical and marked events. The main headline read it was the first time since the IMF’s
Are you sure you have escaped UK tax? The UK Residence Test
A couple of weeks ago my article focused on Portugal rules for tax residence. If you fulfil any of the residence criteria, you are liable for Portuguese tax on your
Are you ready for full EU transparency on your national and international investments?
Much has been written of late regarding the changes to the Portuguese personal income tax (PIT) introduced for the 2015 tax year. I refer specifically to private investments held by
Interest rates remain low for now
Unsurprisingly, both the Bank of England (BoE) and European Central Bank (ECB) kept interest rates on hold at their June monetary policy meetings. In the UK, the base rate has
Changes to SIREVE and PER
A number of changes have been introduced to ‘SIREVE’ (Extrajudicial Business Recovery System) and to the Code of Insolvency and Corporate Recovery (concerning PER, the Special Revitalisation Process) following the
Swiss EU deal to end banking secrecy
Switzerland and the EU have signed a major accord to automatically exchange information on the financial accounts of each other’s residents. EU taxpayers will no longer be able to hide
Acquiring Portuguese nationality via naturalisation
The citizenship law specifies various situations in relation to the acquisition of Portuguese citizenship through naturalisation to foreign nationals who meet all of the following requirements: ▪ To have reached

