Tax Newsletter 1st Quarter 2023

Portugal

Personal income tax compensation for telework expenses | Amendments to the property transfer tax exemption regime on purchases of property for resale

Tax Newsletter 1st Quarter 2023
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April 14, 2023

In this newsletter, we highlight two articles of particular interest:

  • Isabel Garcia and Filipa Gomes Teixeira examine how compensation given to employees for additional telework expenses is treated for personal income tax purposes.
  • Maria Inês Cotrim and Carolina Cardoso Ribeiro examine the recent amendments made to the property transfer tax (IMT) exemption regime for the purchase of real state for resale.


 

 

View document
April 14, 2023