The Portuguese Tax and Customs Authority recently issued a notice that the submission service for the Registration Declaration Form (Modelo 62) for the Global Minimum Tax (GMT) is now available for the 2025 fiscal year. As previously reported, 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 local entity may be designated to submit on behalf of all Portuguese entities in the group.
The submission…