M L

03.02.2023 ITR (International Tax Review)

Ana Carrilho Ribeiro e António Queiroz Martins escrevem para o ITR

Ana Carrilho Ribeiro e António Queiroz Martins assinam o artigo de opinião “Portugal private clients series, part one: New Stock Options Tax Regime”, publicado na plataforma digital do ITR (International Tax Review).

Os advogados de fiscal relatam alterações significativas propostas à tributação das opções de compra de ações.

«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».

Clique aqui para ler o artigo.

[As opiniões expressas neste artigo apenas vinculam o autor.]