Portugal Gazettes Law Transposing DAC8, DAC9, Amending Income Tax Code, Global Minimum Tax

The Portuguese Official Gazette June 3 published Law No. 26/2026, transposing Directives 2023/2226/EU (DAC8) and 2025/872/EU (DAC9) on administrative cooperation, and amending the Income Tax Code, various reporting requirements, and the global minimum tax regime. The law includes measures: 1) providing automatic exchanges of information (AEOI) for crypto-assets, in accordance with the OECD Crypto-Asset Reporting Framework (CARF); 2) imposing information reporting and due diligence obligations on crypto-asset service providers, and establishing registration requirements for digital platform operators; 3) requiring prior year crypto-asset information returns by May 31; 4) amending reporting rules for financial accounts, platform operators, and cross-border arrangements; 5) ...