TAX ADVISORY

DIRECT TAXATION

/ Specialised advisory projects in areas such as identification of potential tax risks, including due diligences and tax optimisation

/ Analysis of potential tax implications of business activities for foreigners in Portugal (branches or permanent establishment setting up, etc.)

/ Advisory services in the field of withholding taxation and the identification of tax optimisation opportunities in this area.

/ Analysis of tax consequences of employment, including the international employment assignment structures, and contracts concluded between corporations and their statutory bodies.

/ Advisory services and support while starting and terminating business activities.

/ Advisory services regarding the area of research and development including the possibility to claim the related income tax relief.

/ Advisory services regarding other direct and property taxes – municipal tax, stamp duty, inheritance tax, real estate and transfer tax

/ Specialized advisory services with respect to transfer pricing (analysis of selected method or designing of an optimal method for determination of “fair market” prices, processing of related documentation and related methodical support.)

INDIRECT TAXATION

/ Analysis of planned transactions aimed at VAT optimisation or prevention of potential negative VAT impacts (international transactions, e.g. mandatory registration in other EU member states.)

/ Audit of internal systems aimed at methodological and material review of procedures used by clients when preparing VAT returns and calculating their tax liability, including proposals for their optimisation.

/ Tax evidence maintenance and preparation of VAT returns and EC sale lists.

/ Representation of foreign entities/individuals within the compliance process in relation to their business activities in the Portugal.

/ Assisting clients in the process of the VAT refund in Portugal.

AUTHORITIES

/ Assistance in tax proceedings, starting from registration to particular taxes to tax overpayment recovery.

/ Advisory and assistance dealing with Tax Authorities, including participation in tax audits, local investigation and other procedural steps.

/ Preparation of documents for communication to Tax Authorities (tax claims, etc.)

SERVICES FOR MANAGEMENT, PARTNERS AND COMPANY OWNERS

/ Tax advisory services for individuals in the field of personal income tax and property taxes.

/ Personal income tax advisory services for multinational and Portuguese corporations with respect to the income of their employees as well as assigned foreign employees (compensation and diversification of provided employment benefits.)

/ Management and company owners support with respect to financial management of the company.

TRAINING

/ Preparation and realisation of trainings on tax legislation news or specific tax issues according to a particular client’s requests and needs.

PAYROLL ASSISTANCE

/ Assurance of all necessary registrations.

/ Preparation of yearly personal income tax settlement and all related “closing” operations in employee salaries.

/ Dealing with the social security and health insurance authorities, including preparation and filing in of all obligatory reports.

/ Preparation of monthly salary calculations including calculation of all related obligatory payments.

/ Advisory in the area of payroll accounting and Human Resource issues.

/ Assisting clients within social security and health insurance audits.

TAX RETURNS

/ Complex preparation and processing of tax returns for particular taxes.

/ Analysis and assessment of future risks discovered during the preparation or review of tax returns.

/ Review of tax returns prepared by clients.

/ Tax records maintenance.