Portugal
Portuguese corporate law generally permits inbound and outbound re-domiciliations and cross-border mergers, when the other jurisdiction is an EU Member State. In respect of other jurisdictions, a case-by-case analysis should be made to understand whether the Portuguese Commercial Registry Office would accept that re-domiciliation or merger.
However, the tax treatment of a re-domiciliation or cross-border merger could be different depending on whether the jurisdiction on the other side is an EU Member State or eligible EEA State. On outbound movements, the treatment may also differ depending on whether a Portuguese PE is retained and the assets allocated to it.
The following Q&As cover the tax treatment first of re-domiciliations and then of cross-border mergers, in each case for inbound and outbound movements.
KEY CONTACTS
![]() Marta Pontes Partner [email protected] |
![]() Filipe Romão Partner [email protected] |
![]() António Castro Caldas Partner [email protected] |
This material is provided for general information only.
It does not constitute legal or other professional advice.