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An overview from Garrigues, Taxand Portugal
Portugal has recently extended the filing deadline for the Model 62 return under its Pillar Two regime, giving affected businesses more time to meet FY2025 reporting requirements. For calendar-year taxpayers, the deadline has been pushed back from 30 September 2026 to 31 December 2026.
The extension follows the first year of Model 62 filings, during which authorities identified errors and inconsistencies in submissions. The additional time is intended to help businesses comply more accurately with the new reporting obligations.
Model 62 applies to Portuguese entities within multinational and large domestic groups subject to OECD Pillar Two rules. The deadline extension provides welcome relief as groups continue to adapt to the global minimum tax framework.
Isabel Vieira dos Reis and Pedro Miguel Braz from our Portuguese member firm, Garrigues, provide further clarity on the impact of the deadline extension, which you can read here.
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