Event

Portugal’s strategic positioning: Innovation and competitiveness in international taxation

AmCham Portugal hosted the seminar “Portugal’s Strategic Positioning: Innovation and Competitiveness in International Taxation”, bringing together experts and stakeholders to discuss the tax frameworks, incentives and regulatory tools that reinforce Portugal’s competitiveness in the global economy.

The session featured contributions from Rogério Fernandes Ferreira, Marta Machado de Almeida, Vânia Codeço, Duarte Ornelas Monteiro, Alvaro Silveira de Meneses and Joana Marques Alves, who explored Portugal’s strategic advantages, evolving legislation and the country’s role as an attractive investment hub.

1. Portugal’s Strategic Position
Speakers highlighted Portugal’s strengthened position in Europe, driven by its legal stability, geographic relevance and ongoing reforms aimed at boosting competitiveness and simplifying administrative processes, essential elements for attracting international investment.

2. IFICI & Talent Attraction
A detailed overview of the Incentive for Internationalization and Business Competitiveness (IFICI) emphasized:
– Strong tax benefits for companies and individuals;
– Attraction of highly skilled talent in key sectors;
– Need for early alignment between tax planning, company setup and immigration procedures;
– Natural synergies with leading visa routes (D2, D3, D7, Golden Visa and others).

3. Residency Visas: Key Pathways
The main residency options were reviewed, including D2 and D3 (for entrepreneurs and qualified professionals), D7 (passive income) and the Golden Visa (investment-based). Across all regimes, experts reinforced the importance of early legal and tax coordination, especially for family applications.

4. Incentives for R&D and Investment
The audience received updates on Portugal’s corporate tax incentives, notably:
– SIFIDE II, extended to 2026;
– Competitive conditions for R&D activities;
– Planned reduction of Corporate Income Tax from 21% (2024) to 17% (2028).

5. Corporate Platforms & Holding Regime
Portugal’s holding regime remains a key attraction, offering:
– Broad exemptions for dividends and capital gains;
– No minimum investment thresholds;
– Wide treaty network;
– No withholding tax on outbound dividends in many cases;
– Additional benefits under the Madeira International Business Centre.

6. Tax Arbitration & Dispute Resolution
The Portuguese tax arbitration framework was presented as a practical, efficient alternative to litigation, embedded within the broader international dispute-resolution system (DTTs, MLI, EU instruments).

The seminar highlighted Portugal’s growing relevance as a competitive, stable and innovation-driven economy, supported by strong tax incentives, qualified talent and a forward-looking legal environment. AmCham Portugal thanks all speakers, RFF Lawyers, and participants for their valuable contributions to this important discussion.

See the presentation HERE

-Moderator – Rogério Fernandes Ferreira, Managing Partner of RFF Lawyers

-IFICI – Joana Marques Alves, Managing Senior Associate of RFF Lawyers

-Residency visas – Duarte Ornelas Monteiro, Associate Partner of RFF Lawyers

-Tax incentives for R&D and investment – Álvaro Silveira de Meneses, Managing Senior Associate of RFF Lawyers

-Holding companies’ regime and Madeira – Marta Machado de Almeida, Partner of RFF Lawyers and Álvaro Silveira de Meneses, Managing Senior Associate of RFF Lawyers