Transposition of Pillar 2 in Portugal and Recent Developments.

The specialised training course, coordinated by Rita Calçada Pires, Marta Carmo and Álvaro Silveira Meneses, was aimed at providing a clear and practical overview of Portugal’s transposition of Directive (EU) 2022/2523. This Directive ensured a global minimum level of taxation for multinational enterprise groups and large domestic groups within the European Union, in line with the OECD/G20 Pillar Two initiative.

The programme addressed the Directive’s key concepts, its global context, and recent developments in its implementation and operationalisation, including the mechanisms for information exchange between Member States. Designed for professionals and academics in tax law, accounting, and finance, the course clarified the changes to the Portuguese tax regime introduced by Law No. 41/2024 of 8 November. It also provided an interactive forum to examine the specific impacts and challenges of Pillar Two for multinational companies and the Portuguese business sector.

Reports from the course are available in both Portuguese and English for consultation.

For more information, click here.