And 97% consider it complex.

These figures come from Deloitte’s 2026 Tax Competitiveness Observatory, which surveyed 189 companies based in Portugal. Tax complexity, bureaucracy and tax justice are among the main concerns identified.

This is precisely where Tax Law plays an important role.

Meeting tax obligations, interpreting legislation, assessing risks and identifying tax planning opportunities requires more than knowing rates and deadlines.

In a complex tax system, legal advice is also prevention.

This information is of a general and abstract nature. Therefore, any decisions regarding these matters should be made with the support of qualified professionals and assessed on a case-by-case basis. Should you require further clarification on this topic, please contact us at soc.advogados@magnaadvogados.pt.