A.) Eligible professions highly qualified<\/strong><\/p>\n One of the main points that needed to be regulated concerned the definition of highly qualified professions for purposes of benefiting from this regime.<\/p>\n As such, the following qualify as highly qualified professions:<\/p>\n This Ministerial Dispatch also determines as highly qualified professions the exercise of functions of general-directors of companies, managers and administrators that in the past five years have benefited from the tax regime for support of investment or with relevant applications in the performance of their functions.<\/p>\n Employees that fall under highly qualified professions must hold at least (i) level 8 of the European Chart of Qualifications or of the International Classification Education Type or (ii) level 6 of the European Chart of Qualifications or of the International Classification Education Type, as well as being holders of at least three years of professional experience duly verified.<\/p>\n B.) Industrial and Services Companies<\/strong><\/p>\n The following qualify as Industrial and Services Companies for purposes of benefiting from this regime:<\/p>\n C.) Verification of the requirements by the responsible entities <\/strong><\/p>\n To benefit from this regime, the access requests must be submitted before the following entities, in accordance with the eligible activity:<\/p>\n Tax Authority <\/strong><\/p>\n Highly qualified professions exercised in:<\/p>\n AICEP, E.P.E. or IAPMEI, I. P.<\/strong><\/p>\n Qualified jobs in entities that performed recognized economic activities by AICEP, E.P. E., or by IAPMEI, I. P that are considered relevant for the national economy.<\/p>\n National Innovation Agency <\/strong><\/p>\n Activities of investigation and personal development whose costs are eligible to benefit from the SIFIDE.<\/p>\n Startup Portugal \u2013 Portuguese Association for the Promotion of Entrepreneurship<\/strong><\/p>\n Members of social bodies and jobs in entities certified as startups.<\/p>\n Foundation for Science and Technology (FCT) <\/strong><\/p>\n Higher studies teaching activities and scientific investigation, namely scientific jobs in entities and networks dedicated to the production and transmission of knowledge, integrated in the national science and technology system, as well as jobs and members of social bodies in entities recognized as technology and innovation centres, as established under Decree-Law no. 126-B\/2021, of December 31.<\/p>\n Portugal Investment and External Commerce Agency, E. P. E. (AICEP, E. P. E.) <\/strong><\/p>\n Members of social bodies and jobs qualified under the contractual benefits to the productive investment.<\/p>\n D.) Regime registration requests <\/strong><\/p>\n Taxpayers that are tax residents in Portugal must submit their registration request to benefit from this regime until January 15 of the year following the year in which they became tax residents in Portugal.<\/p>\n The registration request must be submitted before the entities mentioned in C.) above depending on the applicable eligibility criteria.<\/p>\n E.) Entry into force and transitory regime <\/strong><\/p>\n The Ministerial Dispatch entered in force on December 24 and retroacts its effects to taxpayers that became tax resident in Portugal as from January 1, 2024. As such and regards the year 2024, it is applicable a transitory regime that allows the submission of registration requests until March 15, 2025, with the competent entities informing of the respective registrations until April 15, 2025. The Tax Authority will provide information and clearance of the status of the taxpayers\u2019 registrations until April 30, 2025.<\/p>\n For further information, please contact the Tax Department of Ana Bruno & Associados, Sociedade de Advogados, SP RL.<\/strong>[\/vc_column_text][divider line_type=”No Line” custom_height=”0px” custom_height_tablet=”40px” custom_height_phone=”40px”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”no-print-pdf” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/12″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” sticky_content=”true” sticky_content_functionality=”js” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” el_class=”coluna-direita” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text css=”.vc_custom_1759145263876{margin-bottom: 0px !important;}” text_direction=”default”]Author of the News[\/vc_column_text][divider line_type=”No Line” custom_height=”10px”][vc_row_inner column_margin=”20px” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” el_class=”seta_area_equipa” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default” offset=”vc_col-xs-6″][image_with_animation image_url=”1483″ image_size=”full” max_width=”100%” max_width_mobile=”default” animation_type=”entrance” animation=”None” animation_movement_type=”transform_y” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” img_link=”\/en\/team\/sonia-reis\/” el_class=”autor-imagem”][divider line_type=”No Line” custom_height=”10px”][vc_column_text css=”” text_direction=”default”]\n\n
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S\u00f3nia Martins Reis<\/h5>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” el_class=”seta_area_equipa” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][\/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column_inner][\/vc_row_inner][vc_column_text css=”” text_direction=”default”]