Portuguese Tax Authority guidance issued on 28 August 2023 clarified that income earned from foreign employers while physically in Portugal is generally taxable in Portugal under territoriality principles.
Administrative guidance published in July 2023 requires Portuguese financial institutions to implement OCR validation for investor tax reporting documents, strengthening compliance with CRS standards.
Regulation (EU) 2023/1114 (MiCA) established the EU's first comprehensive regulatory framework for cryptoassets, introducing licensing requirements and consumer protection rules.
The 2022 publication clarified interpretive notes and administrative guidance on the Portugal–USA Double Taxation Treaty, confirming political momentum toward modernising the 1994 agreement.
Portugal's dedicated digital nomad visa, launched on 30 October 2022, provides non-EU remote workers with a clear legal pathway to live in Portugal while working for foreign employers or clients.
The 2022 State Budget introduced Portugal's first comprehensive cryptocurrency taxation framework, taxing short-term capital gains while exempting long-term holdings over 365 days.