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Portuguese legislation provides for a series of anti-abuse rules (a general rule and various specific ones) that make ineffective in the eyes of the tax authorities, all business or legal acts formed or practised manifestly counter to legal norms and which result in elimination or reduction of the taxes that would otherwise be owed.

Next, we highlight some of the more relevant regulations:

Anti-tax Avoidance General Rule (GAAR)

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CFC rules

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Transfer pricing

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Tax Havens

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VAT - Taxable amount

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Thin capitalization rules

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Exit Tax

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Inability to benefit from capital gains tax exemption

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Inability to reinvest capital gains

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Derogation of banking secrecy

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Payments unduly justified

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Autonomous Taxation/Vehicles

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Confidential or undocumented expenses

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Entertainment expenses

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