On 1 September 2026, the Portuguese State Secretariat for Tax Affairs (SEAF) issued Despacho n.º 114/2026‑XXV, extending the deadline for submitting the declaration required under Article 45(1)(a) of the Global Minimum Tax Regime (Regime do Imposto Mínimo Global – RIMG). This regime implements the OECD Pillar Two GloBE rules and the EU Directive 2022/2523 into Portuguese law. The extension grants multinational enterprise groups additional time to prepare and file the GloBE Information Return (GIR) and related top‑up tax calculations, aligning national procedural timelines with the evolving EU compliance framework.
Key Takeaways
- Extended Filing Window: The despacho postpones the original due date for the Model 63 declaration (GIR submission), giving affected entities more time to consolidate cross‑border financial data and compute the effective tax rate per jurisdiction.
- Scope of Application: The relief applies to constituent entities of multinational groups with consolidated revenues exceeding €750 million, which are subject to the Income Inclusion Rule (IIR) and Qualified Domestic Minimum Top‑up Tax (QDMTT) in Portugal.
- Alignment with EU Directive: The measure ensures Portugal’s administrative deadlines remain consistent with the EU Minimum Tax Directive’s transposition schedule, reducing the risk of divergent compliance dates across Member States.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement