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  • Support in expatriation and international mobility
  • Non-habitual resident
  • Compliance of declarative obligations
  • Compared studies
  • Tax incentives
  • Tax management of funds and assets
  • Investment tax policy
  • Tax litigation and disputes
  • Inheritance and gifts

If individual taxation used to be little complex in the past, we face times where a set of new concerns have arisen with regard to individual tax burden, due to the fact that Governments need more and more to increase the receipts derived from individuals income and also due to the greater mobility of current generations.

In fact, the complexity of the current tax regime, the multiplicity of the source and the type of income received and the constant changes in what regards social security, have been creating new constraints, which require an expert analysis, in order to be possible to take conscientious decisions towards tax optimisation scenarios for individuals and families.

As a result of the increase of requests from individuals that wish to permanently or temporarily change their address to Portugal or even from people that wish to live abroad, FSO Consultores have created a business line called “Individual Tax Affairs”.

Our goal is, thus, to provide specialised support in all issues related to personal taxation, helping individuals and families in their decisions of changing their country of residence, in the compliance of tax obligations, in dealing with circumstances of donations and inheritance of assets and all types of situations that occur during each person’s professional and personal life.

  • Tax optimisation of contributions to Pension Funds aimed at the financial responsibilities with retirement benefits complementing or replacing the ones of Social Security, taking into consideration the applicable tax and regulatory constraints imposed by the supervising entities

  • Tax and regulatory support in the creation of financing vehicles of healthcare plans.

  • Funds’ real estate assets – tax framework and optimization in terms of VAT, IMI and IMT

  • Pension estimates taking into consideration the contributions made and the legal date eligible for retirement

  • Support in the decision making process related to when to become a pensioner.

  • Design and tax optimization of financial and insurance products – Stamp Duty, Corporate Income Tax and VAT

  • Tax framework for financial products, both from the perspective of the financial institution and from the perspective of the investor – Stamp Duty, Corporate Income Tax and VAT

  • Definition, revision and restructuring of VAT deduction methodologies

  • Analysis of specific operations, with a view to the respective tax optimization, in terms of VAT, IRC and Stamp Duty

  • Follow-up / Monitoring administrative-tax litigation

  • Validation and review of procedures related to automatic exchange of information mechanisms (FACTA, DAC, IFR)

  • Tax Accounting, including the tax implementation of new accounting standards (IFRS 9, 16, 17, among others)

  • IFRS17

Aware of the reality of an increasingly digital world and the need for efficient management for various taxes, FSO Consultores invests in a Tax Technology business area, making available to its clients a unique combination of know-how with digital solutions developed by the partnership with +backoffice.

A wining synergy, in which the FSO Consultores tax expertise joins +backoffice’s excellency in digital solutions, in favor of a tax management revolution, in order to offer an integrated and effective approach to deal with the contemporary challenges of the digital age.

Through +backoffice’s digitalization and optimization processes – to this end, using technologies such as KNIME, Alteryx, Power Bi, Sharepoint, Power Automate, PowerApps, Excel, Acess, among others -, based in the assumptions and tax rules defined by FSO Consultores, the focus is on tax compliance support of its clients, optimizing resources, maximizing employees productivity, avoiding potential penalties and litigation with the Tax Administration, and ensuring operational efficiency. Some of the fields we have been acting on include VAT recovery and corporate income tax deduction in regard to uncollectible credits and doubtful debts and support in filling out tax returns (Model 30, Model 3 of IRS, among others).

  • Current tax support, namely in the context of compliance with fiscal and parafiscal regulations, and respective contributory and reporting obligations, in relation to the various direct and indirect taxes

  • Addressing day-to-day business issues and problems, in terms of Corporate income tax (IRC), Personal income tax (IRS), VAT and Stamp Duty, as well as the level of parafiscal fees, when applicable

  • Follow-up in transfer pricing policies definition and in the organization, preparation and review of documentation and respective dossiers.

  • Analysis of the impact of new sectoral taxes on the sphere of organizations

  • Follow-up of litigation processes

  • Analysis of opportunities within the framework of the Investment Tax Code

  • Support in the application processes for tax and financial incentives

  • Tax advisory for start-ups and scale-ups, including investment round optimization and implementation of the tax function

  • Identification of areas or situations that can be disputed, with focus on recovery of unduly paid tax amounts

  • Support in the tax inspection process, with focus to minimizing possible risks

  • Follow-up on administrative and tax proceedings with the Tax Administration and Social Security

  • Tax advisory in M&A transactions, including deal structuring and due diligence
  • Support in expatriation and international mobility

  • Monitoring the process of registering expatriates with the Tax Administration and Social Security

  • Support in fulfilling declaratory and contributory obligations relating to expatriate employees

  • Analysis of employees’ tax situation and support in obtaining non-habitual resident status

  • Day-to-day management of all tax and social security issues associated with expatriate employees

  • Application of international social security regulations and agreements

  • Analysis of benefits and careers from a social security and tax perspective

  • Wage policies optimisation

  • Support in decision-making regarding the fiscal and parafiscal aspects, at individual and company level, as well as analysing impacts on the calculation of the retirement pension.

  • Tax framework for various operations, under the direct and indirect taxes in force in the PALOP countries

  • Structuring foreign investment operations, including support in obtaining tax and customs exemptions

  • Regular tax monitoring of entities established or based in the PALOP, operating in different sectors of activity, such as industry, oil, construction, banking, insurance, among others

  • Support in fulfilling reporting obligations and monitoring all tax-related matters with the relevant authorities

  • Work related to the accounting and regulatory standardization of the activity carried out by the different sectors of activity

  • Personnel training

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