Caros Amigos e Clientes,

A nossa sociedade de advogados vai integrar a Sociedade Rebelo de Sousa & Advogados Associados, SP, RL. no próximo dia 1 de Setembro de 2020, através de um processo de fusão.

A nossa opção, ponderada a partir do final de 2019 e que a pandemia não alterou, tem na origem a afinidade de valores que encontramos na sociedade da qual passaremos a fazer parte e as evidentes sinergias que assentam na complementaridade das respectivas práticas e experiências profissionais.

Depois de mais de doze anos muito gratificantes, tanto do ponto de vista pessoal como profissional, encaramos este novo desafio com grande entusiasmo.

Estamos reconhecidos pela confiança que em nós depositaram e pelas alegrias e realizações que o nosso trabalho convosco nos proporcionou.

Continuaremos a assistir os nossos clientes e amigos com a mesma disponibilidade e o mesmo empenho na nossa nova casa, e contamos continuar a merecer a vossa confiança e a vossa amizade.

Até já.

A partir de 1 de Setembro:

Sociedade Rebelo de Sousa & Advogados Associados, SP, RL.
Rua D. Francisco Manuel de Melo, n.º 21
1070-085 Lisboa

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Dear Friends and Clients,

Our law firm will be incorporated into the law firm Sociedade Rebelo de Sousa & Advogados Associados, SP, RL, on 1 September 2020 by means of a merger process.

Our decision, under consideration since late 2019 and unchanged regardless of the pandemic, derives from the affinities we find with the core values of the law firm which we will integrate, as well as the synergies arising from the complementarity of the respective practice areas and professional experiences.

After more than twelve very gratifying years, from a personal as well as professional point of view, we embrace this new challenge with great enthusiasm.

We are thankful for your trust and for the joys and accomplishments that our joint work has given us.

We will continue to support our clients and friends with the same availability and commitment in our new home and look forward to continuing to deserve your trust and friendship.

See you soon.

From 1 September:

Sociedade Rebelo de Sousa & Advogados Associados, SP, RL.
Rua D. Francisco Manuel de Melo, n.º 21
1070-085 Lisboa

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Flash News

08 Jan 2019

Tonnage Tax

Decree-Law no. 92/2018, of 13 November

Joana Tavares de Oliveira
Filipa Alfaia Barata
Download PDF

Decree-Law no. 92/2018, which was published last 13 November, creates a special scheme for determining the taxable amount for maritime transport activities, on the basis of the tonnage of ships and vessels, as well a special tax and contributory scheme applicable to seafarers and establishes a simplified and dematerialized registration procedure for ships and vessels.

This Decree-Law, which the sector has long been calling for, aims at “promoting national merchant shipping, with a view to enhancing the enlargement of the Portuguese market of maritime transport, and developing national ports and shipbuilding industry, creating employment, innovating and increasing the fleet of Portuguese-flagged vessels, with the consequent increase in tax revenues”, as can be read in the Decree-Law.

This new scheme enters immediately into force (with the exception of the provisions regarding the registration of vessels, which enter into force on 1 January 2019) and the respective tax and social security benefits can already be applied in the tax year/year 2018 to the companies covered by it meeting the conditions of the law.

Find out the main features of the scheme in 7 questions and answers.


  1. Which companies can benefit from the new scheme?

Entities liable to IRC (Corporate Income Tax), with registered head office or place of effective management in Portugal, and that carry out activities of a commercial nature related with maritime transport of cargo and persons, legally licensed for that purpose, provided that they are not medium and large companies benefitting from restructuring aid under the provisions of Communication 2004/C244/02 of the European Commission.

  1. What are the requirements for the application of the scheme?

This special scheme is only applicable to entities liable to IRC, with registered head office or place of effective management in Portugal, that carry out activities through:

Ships and vessels that:

– are registered under the flag of a Member State of the European Union or of the Economic European Area or regarding which at least 60% of the respective net tonnage of their fleet is registered under the flag of a Member State of the European Union or of the Economic European Area, in which case they should comply with the legal provisions relating to protection, safety, environment and on-board conditions in force in the Economic European Area; and

– are strategically and commercially managed from a Member State of the European Union or of the Economic European Area;

Ships or vessels chartered to third parties or acquired under long-term rental, or leasing, agreements shall be treated as equivalent to the ships or vessels owned by the taxable person. However, if the taxable person opts to enter into the special scheme, it is required that the percentage of leased ships or vessels is less than 75% of the total fleet of the taxable person.

Crews that:

  • Are composed of, at least 50% seafarers of Portuguese nationality or of the nationality of a Member State of the European Union or of the Economic European Area or of Portuguese speaking countries.
  1. Which revenues and activities are covered by this special scheme?

– All revenues derived from maritime transport of cargo and persons and

– Ancillary revenues connected to shipping activities (including towage and dredging, subject to conditions), limited to 50% of the total amount of each eligible vessel’s revenues from maritime transportation.


  1. How is the taxable income calculated?

Replacing the general rules for the calculation of the taxable income for IRC purposes, the taxable income foreseen in this special scheme, applicable to the aforementioned revenues, is calculated by applying the following daily values to each eligible vessel (i.e., the taxable income is of a circumstantial nature, by reference to the space aboard the vessel that can be used for commercial purposes).


Net tonnage

Daily taxable income for each 100 net tonnes

Up to 1,000 net tonnes

€ 0.75

From 1,001 to 10,000 net tonnes

€ 0.60

From 10,001 to 25,000 net tonnes

€ 0.40

Greater than 25,001

€ 0.20


Costs and losses incurred with the activities, to which this special scheme applies, will not be deductible for tax purposes. No other legally foreseen deductions to the taxable income are allowed.

This special scheme does not exclude the application of specific IRC schemes, such as the transfer pricing system, autonomous taxation and the rules on settlement and payment.

At the beginning of the activity, and in the subsequent period, within the context of the new special scheme, the taxable income is reduced by 50% and 25% respectively.


  1. What tax and contributory benefits are granted to the crew?

– IRS (Personal Income Tax) exemption for seafarers (provided that they work on board for a minimum period of 90 days in each tax period);

– Reduction of the rates of the social security contributions of these seafarers – 4.1% and 1.9% for the employers and for the employees, respectively. The protection in the events of parenthood, unemployment, sickness, occupational diseases, disability, old-age and death is ensured.


  1. Are the taxable persons obliged to remain in this special scheme?

– This scheme is optional and its maintenance is of five tax periods, but it is not mandatory.

– The taxable person opting out of this special scheme cannot return to it within the five tax periods subsequent to the effective date of said opt-out.

– This special scheme shall apply for 10 years, renewable for same periods of time, provided that a favourable decision from the European Commission is obtained.


  1. What has changed in the registration procedure for ships and vessels?

The registration system implements, with regard to ships and vessels wishing to be registered under the Portuguese flag, the provisions of the Decree-Law that established the National Scheme for Ships and Seafarers, dematerializing the majority of the respective acts, the entire procedure being electronically conduced.

The dematerialized solution aims at speeding up and improving the level of response from public entities, creating, for this purpose, a virtual counter where the services of the Direção Geral de Recursos Naturais, Segurança e Serviços Marítimos (Directorate-General for Natural Resources, Security and Maritime Services, DGRM) and of entities associated with it can be requested and the respective answers can be received through the same path.