Portugal has approved an official assessment form for its top-up tax, the domestic implementation of the OECD Pillar Two global minimum tax framework. The form's approval marks a procedural step forward for in-scope multinational groups operating in or through Portugal.
Further detail on the form's structure, filing deadlines, and the competent authority responsible for its approval is not available from the source provided. Practitioners with Portuguese top-up tax obligations should consult the relevant Portuguese Tax and Customs Authority guidance directly for the operative requirements.