Pillar Two Analysis:

Portugal

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Portugal Approves Pillar 2 Law, Bahamas and Cyprus Table Legislation in Parliament

On October 18, 2024, the Portuguese Parliament approved a law to introduce the EU Minimum Tax Directive into domestic legislation, whilst on October 16, 2024 and October 18, 2024 (respectively), the Bahamas and Cyprus tabled legislation in Parliament to implement Pillar Two.

GloBE Country Guide: Portugal

Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Portugal for accounting periods beginning on or after January 1, 2024. Updated for the draft law issued on July 10, 2024.

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