euroFINESCO offers an extensive, up-to-date library providinginformation on a host of subjects related to living in Portugal. We postPDF versions online for download on our website atwww.eurofinesco.com. Print versions are available through ouroffices in Guia, Lisbon and Funchal. All are free of charge to our clients.

18/01/2018

euroFINESCO PUBLICATIONS

MASTER LIST - January 2018

A. CGT - Capital Gains Tax.. . . . . . . . . . . . . . . . . . . . . . . . . . 2

B. DOCUMENTATION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

C. ESTATE PLANNING. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

D. euroFINESCO.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

E. FISCAL REPRESENTATION. . . . . . . . . . . . . . . . . . . . . . . . . . . 4

F. INFORMATION SHARING & TAX EVASION. . . . . . . . . . . . . . . 4

G. IRS - Individual Income Tax. . . . . . . . . . . . . . . . . . . . . . . . 5

H. LOCAL LODGING. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

I. LONG-TERM RENTALS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

J. MISCELLANEOUS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

K. NHR - Non-Habitual Residency. . . . . . . . . . . . . . . . . . . . . 7

L. NOMINEE COMPANIES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

M. OTHER TAXES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

N. PENSIONS.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

O. PORTUGUESE PROPERTY.. . . . . . . . . . . . . . . . . . . . . . . . . . 10

P. REDOMICILIATION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Q. RELOCATING TO PORTUGAL - Useful Information. . . . . . . . 11

R. RESIDENCY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

S. SOLE TRADERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

T. TRUSTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

A. CGT - CAPITAL GAINS TAX (Back to top)Latest Revision

1. brochure nº 24 CGT & Portuguese Property 07/15

2. brochure nº 25 CGT Check-Up 07/15

3. brochure nº 35 CGT Reinvestment 07/15

4. brochure nº 49 CGT & Offshore Property Companies 09/16

5. brochure nº 51 CGT on Investment Portfolios 07/15

6. brochure nº 73 CGT and Swaps (“Permutas”) 08/15

7. brochure nº 79 CGT Selling property in an Offshore Company09/16

8. brochure nº 80 CGT Registering a Branch Office 01/16

9. brochure nº 81 CGT Create, Transform, Liquidate a PNC 01/17

10. brochure nº 99 CGT & Asset Allocation to a business 08/17

11. leaflet nº 03 CGT and Nominee Companies 12/17

12. leaflet nº 19 CGT & Investment Portfolios 07/15

13. short nº 01 CGT reinvestment in the EU 09/16

14. short nº 07 CGT discrimination against non-Residents 09/16

15. short nº 13 CGT - Reinvestment in a ruin 09/16

16. short nº 14 CGT - Property in a UK company 09/16

17. short nº 18 CGT Rules on Shares 07/15

18. short nº 24 CGT declarations on Real Estate 06/15

19. short nº 37 Asset distribution on Company liquidation 12/15

20. short nº 40 Mitigating CGT on Company property 11/16

21. short nº 45 CGT Documents 10/15

22. short nº 53 Capital Gains on Real Estate 07/15

23. FAQ nº 02 Portuguese Capital Gains Tax 09/16

24. eBook nº 05 CGT on Portuguese Property 07/16

25. eBook nº 21 CGT Mitigation: 14 Arrows 07/16

2

B. DOCUMENTATION (Back to top)Latest Revision

26. brochure nº 33 Fiscal Numbers 07/15

27. brochure nº 40 UK Driving Licenses 07/15

28. brochure nº 47 Importing your Car 03/17

29. brochure nº 50 National Health in Portugal 07/15

30. brochure nº 61 Returning to the UK 07/15

31. brochure nº 82 “Residências” for EU Citizens 04/17

32. brochure nº 83 “Residências” for Sole Traders 04/17

33. brochure nº 91 Dual Citizenship in Portugal 02/17

34. brochure nº 93 Rights of Cohabiting Couples 02/17

35. brochure nº 96 Tax ID Number - “NIF” 04/17

36. brochure nº 97 “Residências” for non-EU Retirees 05/17

37. leaflet nº 07 Citizenship via Naturalisation 03/17

38. leaflet nº 23 Marriage vs Cohabitation 07/15

39. leaflet nº 29 Citizenship by Marriage 07/15

40. short nº 05 Cancelling a car registration 07/15

41. short nº 69 Portuguese Language test 02/17

42. short nº 70 Apostille 06/15

43. short nº 71 Documents for Permanent Residency 06/15

44. short nº 72 Car importation online 06/17

45. short nº 73 Rights of Cohabiting Couples 06/17

C. ESTATE PLANNING (Back to top)

46. brochure nº 27 Cross Border Estate Planning 07/15

47. brochure nº 53 Nominee Co. when settling an estate 07/15

48. brochure nº 88 Planning for Cross Border Succession 12/16

49. brochure nº 89 Managing a Cross Border Estate 12/16

50. brochure nº 90 Rules of Succession in Portugal 01/17

51. leaflet nº 02 12 Badges of Domicile 09/17

52. leaflet nº 18 Cross-Border Estate Planning 07/15

53. leaflet nº 34 Brussels IV: EU Rules for Succession 10/15

54. leaflet nº 38 Making a Will 12/15

3

Latest Revision

55. short nº 32 Using Usufruto 07/15

56. short nº 38 EU eases Cross-Border Succession 07/15

57. short nº 41 “Usufruto” and Nominee Companies 08/17

58. eBook nº 16 Estate Planning and Nominee Companies 08/17

59. eBook nº17 Residency Rules & Determining Domicile 08/17

D. euroFINESCO (Back to top)

60. brochure nº 01 The Brochure Library 01/17

61. brochure nº 02 Our eBooks 01/17

62. brochure nº 20 Our Fiscal & Expatriate Services 07/15

63. brochure nº 48 “Bargain” Tax Advice 07/15

64. leaflet nº 04 euroFINESCO Services 07/15

65. leaflet nº 09 Tax Advice - Penny wise, Pound foolish 07/15

E. FISCAL REPRESENTATION (Back to top)

66. brochure nº 21 Services for Fiscal Representation 07/15

67. brochure nº 22 Why a Fiscal Representative? 07/15

68. brochure nº 26 Accidental Fiscal Representative 07/15

69. eBook nº 14 Fiscal Representation 07/16

F. INFORMATION SHARING & TAX EVASION(Back to top)

70. brochure nº 59 Tax Advantages of Portugal 07/15

71. brochure nº 78 Compulsory Exchange of Tax Information 11/15

72. short nº 06 Anti-avoidance legislation 07/15

73. short nº 12 Portugal - a tax haven within the EU 07/15

74. short nº 36 FBAR 07/15

75. short nº 58 Manifestations of Wealth 07/15

76. FAQ nº 06 Global Exchange of Information 07/15

77. eBook nº 03 Requirements of “CRS” 08/16

4

G. IRS - INDIVIDUAL INCOME TAX (Back to top)Latest Revision

78. brochure nº 64 IRS - Dividends 02/17

79. brochure nº 74 IRS - Paying your tax in Instalments 09/15

80. brochure nº 75 Aggregate vs Autonomous Assessment 01/16

81. brochure nº 92 Automatic IRS Reporting 02/17

82. brochure nº100 Tax Savings - Discount Cards & Vouchers 07/17

83. leaflet nº 21 Tax Relief for Donations 07/15

84. leaflet nº 22 Tax Treatment of Insurance Bonds 07/15

85. leaflet nº 27 IRS Tax Credits in Portugal 07/15

86. leaflet nº 36 e-Invoices: Verification, Correction, Maximisation 03/16

87. leaflet nº 43 Coercive Tax Assessment 07/16

88. short nº 08 Small Farmers: IRS and VAT 01/17

89. short nº 11 Tax Audits 07/15

90. short nº 33 Offshore tax rate at 30% (2012) 07/15

91. short nº 34 Facturas - required information 07/15

92. short nº 50 Disability benefits 07/15

93. short nº 54 Aggregating Public Pension 07/15

94. short nº 58 Manifestations of Wealth 07/15

95. short nº 60 Tax abatements 07/15

96. short nº 61 Simplified Invoice 12/15

97. short nº 64 Joint or Separate Declarations 01/16

98. short nº 68 Additional IMI - “AIMI” 09/17

99. FAQ nº 07 Dividends and Royalties 07/15

100. FAQ nº 10 “IRS” - Scope of Taxation 07/15

101. FAQ nº 13 e-Invoices 03/16

102. eBook nº 19 Taxation of Pensions 08/16

103. eBook nº 20 “IRS” Tax Credits 08/16

5

H. LOCAL LODGING (Back to top)Latest Revision

104. brochure nº 13 Requirements for Letting 07/15

105. brochure nº 23 LL Options for Offshore Companies 08/17

106. brochure nº 32 Local Lodging Plan 08/17

107. brochure nº 34 Income from Property Issues 08/17

108. brochure nº 43 Maximising Bookings 08/17

109. brochure nº 45 Rental Agent vs Villa Manager 08/17

110. brochure nº 58 Reporting to “SEF” 08/17

111. brochure nº 62 Operating Standards 08/17

112. brochure nº 99 CGT & Asset Allocation 06/17

113. leaflet nº 15 Local Lodging Registration 08/17

114. leaflet nº 20 Long-term Renting & Holiday Lets 08/17

115. leaflet nº 28 Local Lodging: tax breaks 08/17

116. leaflet nº 30 Using Operators for Local Lodging 07/15

117. short nº 04 Tourist development legislation 07/15

118. short nº 39 Taxation of Local Lodging 08/17

119. FAQ nº04 Local Lodging Plan 07/15

I. LONG-TERM RENTALS (Back to top)

120. brochure nº 15 Income form Property 07/15

121. brochure nº 57 Renting to Residents 07/15

122. brochure nº 68 Electronic Rent Receipts 07/15

123. brochure nº 69 Landlords & IRS: Changes in Assessment 07/15

124. brochure nº 70 Landlords: Required Expenses 07/15

125. leaflet nº 31 Landlords and Portuguese “IRS” 07/15

126. short nº 26 Deductible expenses from rent 07/15

127. short nº 59 Red Tape for Category F 09/16

128. short nº 63 Rental Income from Abroad 09/16

129. FAQ nº 08 Electronic Rent Receipts 09/16

6

J. MISCELLANEOUS (Back to top)Latest Revision

130. brochure nº 95 Dutch Protective Assessment 03/17

131. leaflet nº 25 Associations 07/15

132. short nº 10 Usufruto and Tenancy Rights 07/15

133. short nº 27 More Budget restrictions 07/15

134. short nº 29 Warning - Bank of Portugal 07/15

135. short nº 25 Tax changes for 2012 07/15

136. short nº 43 Invoices and “Simplified Invoices” 09/15

137. short nº 46 Simplified Invoices 07/15

138. short nº 51 Energy Efficiency Certification 07/15

139. short nº 62 CGT - Branch Office vs Subsidiary 01/16

140. FAQ nº 11 Asking for an Invoice 09/16

141. FAQ nº 12 Loan Agreement - Contrato de Comodato 09/16

K. NHR: Non-Habitual Residency (Back to top)

142. brochure nº 17 Non-Habitual Residency 09/17

143. brochure nº 98 Freelancers and NHR 06/17

144. leaflet nº 26 Non-Habitual Residency Status: an Update 07/15

145. leaflet nº 37 NHR Tax Holiday:“Half protected is half not”03/17

146. short nº 28 NHR - our interpretation 03/13

147. short nº 44 Quandary regarding NHR status 06/15

148. short nº 47 NHR - an update 06/15

149. short nº 49 NHR tax regime 07/15

150. short nº 66 NHR - Online Registration 06/16

151. eBook nº31 Non-Habitual Residency & your alternatives 07/16

7

L. NOMINEE COMPANIES (Back to top)Latest Revision

GENERAL: 152. brochure nº 12 “Avoiding an Offshore Nightmare” 07/15

153. brochure nº 30 “The better way to hold property in Portugal” 09/17

154. brochure nº 31 Domiciliary Services 07/15

155. leaflet nº 12 Buying & Selling a Nominee Company 09/16

156. short nº 16 Assets in a Nominee Company 07/15

157. short nº 55 Nominee Companies & Capital Gains Tax 07/15

INVESTMENT OPPORTUNITIES:158. brochure nº 03 Buying Property Off Plan 07/15

159. brochure nº 04 Buy-to-Let 07/15

160. brochure nº 05 Fractional Ownership 07/15

161. brochure nº 06 Property Subdivisions 11/15

162. brochure nº 14 Foreign Property 07/15

163. leaflet nº 06 Fractional Ownership 07/15

164. leaflet nº 47 What is a “Sociedade Civil”? 11/17

165. short nº 09 Fractional Ownership 07/15

166. short nº 23 Buying and Selling a Nominee Company 07/15

PROBLEM SOLVING:167. brochure nº 07 1st time Buyers in Portugal 07/15

168. brochure nº 08 Family Ownership & Tenancy Rights 07/15

169. brochure nº 09 Downsizing 07/15

170. brochure nº 10 CGT Liability 07/15

171. brochure nº 11 Portuguese Property in a UK Company 07/15

172. brochure nº 77 Branch vs Subsidiary vs Nominee Company 11/15

173. FAQ nº 05 Fractional Ownership 07/15

174. short nº 10 Family Ownership & Tenancy Rights 07/15

175. eBook nº 01 Offshore Companies: Moving Onshore 08/16

176. eBook nº 11 “S.C.I.” - a Sociedade Civil Imobiliária 07/16

177. eBook nº 12 Property Companies: White-List or Portugal? 05/16

178. eBook nº 13 Nominee Companies to hold Property 05/17

8

M. OTHER TAXES (Back to top)Latest Revision

179. brochure nº 36 IMI - how to claim exemption 07/15

180. brochure nº 42 “IUC” Road Tax 07/15

181. brochure nº 46 VAT - Rates in the EU (2015) 02/17

182. brochure nº 71 “IMI” - Claiming Exemption 07/15

183. brochure nº 87 Cross Border VAT in the EU & beyond 12/16

184. brochure nº103 “AIMI” - What it is & how to avoid it 09/17

185. leaflet nº 24 “IMI” - Municipal Property Tax 07/15

186. short nº 03 Reduced VAT on home expenses 07/15

187. short nº 17 IMI Exemption 07/15

188. short nº 21 VPT and property evaluations 07/15

189. short nº 65 Remodelling your home - Save on VAT 01/16

190. short nº 68 Additional Tax to IMI (“AIMI”) 09/17

191. eBook nº 03 Common Reporting Standard Requirements 07/16

192. eBook nº 06 Portuguese Tax Codes - 2016 08/16

193. eBook nº 07 “VPT” Unveiled - Property Tax 12/17

N. PENSIONS (Back to top)

194. brochure nº 41 Pensions - Audit Protection Plan 07/15

195. brochure nº 44 Lump Sum Pension Plan 07/15

196. brochure nº 95 “Protective Assessment” & Dutch pensioners03/17

197. leaflet nº 08 Social Security Pensions in the EU 07/15

198. short nº 02 Reduction in Pension Allowance 07/15

199. short nº 15 Pensions - QROPS 07/15

200. short nº 19 Pensions and Non-Habitual Residents 07/15

201. short nº 31 Audit Protection - Savings Comparison 07/15

202. FAQ nº 01 Audit Protection Plan 10/16

203. FAQ nº15 What is a QROPS? 07/15

9

O. PORTUGUESE PROPERTY (Back to top)Latest Revision

204. brochure nº 55 Buying Property: the Title Search 07/15

205. leaflet nº 40 Property Documentation 01/17

206. eBook nº 08 Investing in Portuguese Property 08/16

207. eBook nº 09 Income from Portuguese Property 10/17

208. eBook nº 10 Taxation of Portuguese Property 10/17

209. eBook nº 15 Property Swaps - “Permutas” 07/16

210. short nº 09 Fractional Ownership 07/15

P. REDOMICILIATION (Back to top)

211. brochure nº 18 The Triangulation Trap 07/15

212. brochure nº 19 White-listed Company Ownership 07/15

213. brochure nº 38 Buying an “Offshore” Company 08/17

214. brochure nº 39 Redomiciliation: Cost Comparison 07/15

215. brochure nº 60 Delaware Companies and FBAR 07/15

216. brochure nº101 Why move a Delaware Company to Portugal 08/17

217. brochure nº104 Delaware Papers: Black+Grey = Whitewash 12/17

218. leaflet nº 13 Redomiciliation - White list 07/15

219. leaflet nº 32 Redomiciliation - Black list 11/16

220. short nº 20 CGT and Redomiciliation to Portugal 08/17

221. short nº 41 Redomiciliation from Gibraltar 08/17

222. short nº 76 Delaware classified as opaque jurisdiction 08/17

(Back to top)

10

Q. “RELOCATING TO PORTUGAL - USEFUL

INFORMATION”These are chapter re-prints of our book, “Relocating to Portugal”

Latest Revision

223. eBook nº 18 Moving to Portugal 08/16

224. eBook nº 23 Acquiring Portuguese Citizenship 02/17

225. eBook nº 24 Visas and Legal Framework 08/16

226. eBook nº 25 Rights to Medical Care 02/17

227. eBook nº 26 Access to Education 08/16

228. eBook nº 27 Recognitions of Qualifications 08/16

229. eBook nº 28 Social Security Entitlements 08/16

230. eBook nº 29 Golden Visa Residency Permit 08/17

R. RESIDENCY (Back to top)

231. brochure nº 28 Becoming Resident: Year One Plan 07/15

232. brochure nº 29 Transferring Fiscal Residency - UK nationals 07/15

233. brochure nº 37 Residency Requirements 07/15

234. brochure nº 56 Golden Visa 10/17

235. brochure nº 76 Split-year fiscal residency 09/15

236. leaflet nº 17 UK Statutory Residency Test 07/15

237. leaflet nº 35 Dual Residence & possible double taxation 12/15

238. short nº 35 UK Statutory Residency 07/15

239. short nº 48 Golden Visa 07/15

240. short nº 56 Permanent Residency Permit 07/15

241. short nº 57 Temporary Residency Permit 07/15

242. short nº 67 Certificate of Fiscal Residency 09/16

243. e-Book nº 04 Setting Up Fiscal Residency 07/16

244. e-Book nº 22 Residency Rules 07/16

245. e-Book nº 30 Leaving Portugal 07/16

11

S. SOLE TRADERS (Back to top)Latest Revision

246. brochure nº 16 The Sole Trader Start-Up Plan 03/15

247. brochure nº 52 Contributive Code: comparison chart 03/15

248. brochure nº 63 Social Security for Sole Traders 07/15

249. brochure nº 65 Isolated Act 07/15

250. brochure nº 66 Opening & Closing a Business Activity 07/15

251. brochure nº 67 The Rights of the Independent Worker 07/15

252. brochure nº 83 Residências for Sole Traders 04/17

253. brochure nº 87 Cross Border VAT in the EU & beyond 12/16

254. brochure nº 98 Freelancers and Non-Habitual Residency 06/17

255. brochure nº105 Simplified Regime gets more complicated 01/18

256. brochure nº106 SS Contributory Code for Sole Traders 01/18

257. leaflet nº 11 Sole Traders & the Contributory Code 07/15

258. leaflet nº 39 Freelancer in Portugal/UK Company Director 04/17

259. short nº 42 Selling Electricity to EDP 04/17

260. short nº 52 Trading under a different name 06/15

261. short nº 75 IRS & SS under the Simplified Regime 08/17

262. FAQ nº 09 The Simplified Regime 07/15

263. FAQ nº 16 Sole Traders and the Simplified Regime 10/15

264. eBook nº 02 Freelancers in Portugal 01/18

T. TRUSTS (Back to top)

265. brochure nº 72 12 reasons for Trusts 08/15

266. leaflet nº 14 Trust Protector 07/15

267. leaflet nº 33 Recognition of Trusts in Portugal 01/15

268. leaflet nº 46 Central Registry of Beneficial Owners 11/17

269. eBook nº 32 Trusts, Foundations & Fiduciary Structures 07/16

270. FAQ nº 14 Taxation of Trusts 11/16

12

The following is the TABLE OF CONTENTS from the 22nd edition ofPortuguese “IRS” Individual Income Tax: Fiscal Year 2017. Hard copies are available free of charge through the euroFINESCOoffices or in PDF via the internet at www.euroFINESCO.com

Portuguese “IRS” Individual Income Tax

Fiscal Year 2017

TABLE OF CONTENTS

I. INTRODUCTION.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

II. SCOPE OF INDIVIDUAL INCOME TAX. . . . . . . . . . . . . . . . . . . . 15ResidentsNon-ResidentsNon-Residents and Fiscal RepresentationDual Residency Regime for Non-Habitual ResidentsAutomatic “IRS” ReportingFiling DatesIndividual taxable incomeCurrency rulesFiling StatusFiling ExemptionsTax Payment Dates

III. TYPES OF TAXABLE INCOME.. . . . . . . . . . . . . . . . . . . . . . . . . 29

Category A - Salary Income

Category B - Sole Traders

Simplified Regime

Isolated Act

Rights of the Sole Trader

“Holiday Lets” as a Business

Royalties

13

Category E - Income from Capital. . . . . . . . . . . . . . . . . 43

Bank Interest

Dividends

Income from Insurance Policies

Category F - Rental Income.. . . . . . . . . . . . . . . . . . . . . 50

Category G - Capital Gains Investment Portfolios

Real Estate

Category H - Pensions. . . . . . . . . . . . . . . . . . . . . . . . . . 63

Potential Pension Exclusion

Surtax Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65

IV. ALLOWANCES.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67Category A - Salary Income

Category B - Self-EmploymentCategory E - Income from Capital

Category F - Rental IncomeCategory G - Capital Gains

Category H - Pensions

V. TAX DEDUCTIONS and EXCLUSIONS. . . . . . . . . . . . . . . . . . . . 74

VI. ASKING FOR AN INVOICE . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75

VII. TAX CREDITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79

Personal and Family Tax CreditsMedical Expenses

Educational CostsHousing

InsurancesOther Expenditures

Alimony and Child CareNursing Home and Home Care

Retirement Savings Schemes

14

Capitalisation Public Regime

Donations

Partial Donation of your tax due

Disabilities

Limitation of tax benefits

Transferring Fiscal Residency

VIII. TAX EVASION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99

IX. DOUBLE TAXATION TREATIES. . . . . . . . . . . . . . . . . . . . . . . 101

X. TAX AGREEMENTS FOR EXCHANGE OF INFORMATION. . . . . . 105

XI. TAX HAVENS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107

XII. INFORMATION SHARING. . . . . . . . . . . . . . . . . . . . . . . . . . . . 109

XIII. WITHHOLDING TAX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113

XIV. TABLE OF PROGRESSIVE TAX RATES. . . . . . . . . . . . . . . . . . . 115

Mainland

Madeira

Azores

XV. TAX INSPECTIONS.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117

Prevention: Averting an Audit

Problems and “Penhoras”

Tax Inspections

Conclusion

XVI. LIFE’S SPECIAL SITUATIONS. . . . . . . . . . . . . . . . . . . . . . . . . 122

Birth and Adoption

First Job

Unemployment

Marriage

Separation and Divorce

Death

15

Hard copies of the 22nd edition of Portuguese “IRS” Individual IncomeTax: Fiscal Year 2017 are available free of charge through theeuroFINESCO offices or in PDF onl line at www.euroFINESCO.com

euroFINESCO s.a.Headquarters Lisbon BranchRua do Sol, 4 Rua António Mª Cardoso, 15, 4ºD8200-448 GUIA (Algarve) 1200-273 LISBOA (Chiado)tel: +351 289 561 333 tel: +351 21 342 4210fax: +351 289 562 061 fax: +351 21 342 4212

Madeira Branch InternetRua do Aljube, 61, 2º Dtº e-mail: info@eurofinesco.com9000-067 FUNCHAL (Sé) www.eurofinesco.comtel: +351 291 221095 Portugalfax: +351 291 221103 mobile: +351 96 910 2813

21/01/2018

XVII. COMPLETING YOUR TAX RETURN. . . . . . . . . . . . . . . . . . . . . 127

Forms

How to Proceed: Do-it-yourself

How to Proceed Professionally

XVIII. EURO EXCHANGE RATES FOR 2017. . . . . . . . . . . . . . . . . . . . 131

Currency Comparisons

XIX. LOOKING AHEAD TO 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . 135

1. Automatic “IRS” declaration

2. “IRS” submissions only via Internet

3. The “IRS” schedule for mainland Portugal

4. Increase in tax free minimum income

5. Simplified Regime gets more complicated

6. Capital gains - Assignment of property to business

7. Tax Credit for Education Vouchers eliminated

16