03.02.2023 ITR (International Tax Review)

Ana Carrilho Ribeiro and António Queiroz Martins write for ITR

Ana Carrilho Ribeiro and António Queiroz Martins sign the opinion article "Portugal private clients series, part one: New Stock Options Tax Regime", published in the digital platform of ITR (International Tax Review).

The tax lawyers report on significant proposed changes to the taxation of stock options.

" A bill proposal to amend the tax regime applying to stock options is pending before the Portuguese Parliament. The new regime (the ‘New Stock Options Tax Regime’) should be effective as of January 1 2023.

These new rules aim at creating one of the most attractive tax regimes in Europe regarding income of this sort and thus incentivising the start-up ecosystem, which is booming in Portugal."

Click here to read the article.

[The opinions expressed in this article are solely binding the authors].