Portugal has published Ordinance No. 290/2025/1 of 2 September 2025, which approves the Registration Declaration form (Modelo 62) for the Global Minimum Tax (GMT) regime, as well as the instructions for completion. The declaration must be submitted by each constituent entity in Portugal that is a member of an MNE group subject to the GMT regime, although a designated local entity may submit on behalf of all Portuguese entities in the group. If a designated local entity submits the declaratio…