The Portuguese Tax and Customs Authority has published Order No. 76/2026-XXV of 3 June 2026, which extends the initial deadline for submitting the GloBE Information Return (GIR) and the top-up tax settlement as required under Article 45(1)(b) and (c) of Law No. 41/2024 (the Global Minimum Tax Law). For constituent entities whose fiscal year ends between 31 December 2024 and 31 March 2025, the deadline for both returns is extended to 30 September 2026. The standard deadline for these returns…