Labor & Taxes
President promulgates diploma authorizing extension of SIFIDE II
The President has promulgated legislation extending the SIFIDE II tax incentive regime for business R&D until the end of 2026. The new rules revoke the ability for companies to access this benefit indirectly through investment funds, effectively ending the deduction of R&D investments made via venture capital funds.
Why it matters
If you own or manage a business in Portugal, be aware that you can no longer deduct new R&D investments made through indirect investment funds, though previously established investment stocks remain valid.ObservadorRead original ↗
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