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