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Read the latest Tax Flash
Pillar Two – Portugal releases official registration form 62
02/09/25
Ordinance 290/2025/1, of 2 September, published in the Official Gazette, approves Registration Form 62 and the respective instructions, for the purposes of the Portuguese Pillar Two Regime (“Regime do Imposto Mínimo Global” or “RIMG”), approved by Law no. 41/2024, of 8 november.
This form is intended for the fulfilment of the obligation to register constituent entities located in Portugal by enterprise groups subject to the aforementioned regime, as well as to notify the commencement of the regime’s application to large-scale domestic groups and multinational enterprise groups in the initial phase of international activity.
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