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Madeira
Why invest in Madeira?
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IBC
Business activities in the IBC
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Company object
Examples of valid company objects
Registered office of company
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Binding the company to third parties
Company correspondence
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Loss of half the capital
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Registration of ships
Registration of yachts
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Tax and accounting information
IBC Tax system
The Portuguese Tax System
Double taxation agreements
Tax Information Exchange Agreements
Elimination of double economic taxation
Tax calendar
Obligations and responsibilities
Accounting requirements
Deduction of tax losses
Special advance tax payment
Auditing
Correct form for invoices
Compulsory requirement to use bank accounts
Obligations in the cessation of business activity
Rules regarding certification as a non-resident
Substance requirements in Madeira
Companies with no business activity
Annual operating fees payable
Anti-evasion legislation and autonomous taxation
Transfer pricing
Tax havens
IVA
Inability to benefit from capital gains exemption
Inability reinvest capital gains
Payment unduly justified
Undercapitalization /Thin capitalization rules
CFC rules
Derogation of banking secrecy
Confidential or non-documented expenses
Entertainment Expenses
European directives
Parent-subsidiary directive
Merger directive
Interest and royalties directive
Reinvestment of capital gains
Personal Income Tax - IRS
Value Added Tax - IVA
Accounting Standards
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holdings
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Angola
Brazil
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Why MADEIRA?
Tax structures
/
Financing
Financing
Madeira companies, under their
favourable tax system
, are exempt from paying stamp or capital duty on capital contributions made by shareholders non-resident in Portugal, even if residing in countries, which is not the case with other European
Tax havens
. Loan agreements signed by non residents in Portugal are also exempt of Stamp Duty.
Interests received on loans made by a company in Madeira for its operational subsidiaries are subject to Corporate Income Tax (IRC) at a 4 and 5% rate
The large network of
international double taxation agreements
, entered into by Portugal and applicable to Companies in Madeira, allow for the reduction of withholding at source on the interests received from operational companies.
For structures within the European Union, the fact that Madeira fulfills the requirements for the EU Interest and Royalties Directive is of relevance.
Tax system of IBC
Why invest in Madeira
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Tax structures
/
Financing
