António Queiroz Martins e Ana Carrilho Ribeiro escrevem para o ITR

António Queiroz Martins e Ana Carrilho Ribeiro assinam o artigo de opinião “Portugal private clients series, part two: Opportunities on the sale of shares of small and micro companies”. 

Os advogados analisam a tributação das mais-valias resultantes da venda de PMEs, nas mãos de acionistas individuais residentes e não residentes.

«The Portuguese start-up and entrepreneurial scene have been blooming in recent years, which frequently leads to founders and investors needing to plan their exit in companies and investments which have matured. In those cases, Portuguese tax opportunities may be hiding in plain sight.

This article intends to highlight the beneficial tax treatment that may apply to the sale of small enterprises and microenterprises (SMCs) in the hands of Portuguese tax resident shareholders (and their extent, according to the latest case law), as well as to identify opportunities that may apply to the sale of shares in such companies by individuals resident in other EU or EEA jurisdictions».

Clique aqui para ler o artigo.

[As opiniões expressas neste artigo apenas vinculam o autor.]