Portugal Top-Up Tax Assessment Form Submission Service Available

The Portuguese Tax and Customs Authority issued a notice on 23 September 2026, announcing that the submission service is available for the top-up tax settlement form for 2024, Form (Modelo) 64, as required under Article 45(1)(c) of Law No. 41/2024 (the Global Minimum Tax Law). The requirement to file Form 64 generally applies to 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…