Tax Guide 2018

This Tax Guide (Guide) was prepared by PLMJ’s tax team in order to be consulted by clients of PLMJ Advogados, SP, RL. It is merely informative in character and does not amount to advice or to a professional recommendation, and you should consult a lawyer about any matters dealt with in the Guide. The Guide was prepared exclusively on the basis of the relevant legislation in force on the date of its publication, and this legislation is subject to amendment. In preparing the Guide, we did not take into account any administrative instructions, case law or legal doctrine on the legal rules and provisions covered. Although it covers most of the taxes and tax rules contained in the Portuguese legal system, the Guide is not exhaustive and does not seek to be a full description of the Portuguese tax system.