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Monthly remuneration declaration – form updated


On 23 January 2019, Order No. 30-A/2019 (the Order) was published in the Official Gazette. The Order approves the updated instructions for filing the monthly remuneration declaration (Declaração Mensal de Remunerações, DMR).

The new instructions modifying the DMR derive from the changes incorporated by the 2019 State Budget Law, which extended the scope of the exclusion from taxation of income earned by non-professional sport agents and the new tax regime applicable to former Portuguese tax residents. The updated instructions are applicable for 2019 and the years following.

The Order enters into force on 24 January 2019.

Rita Botelho Moniz

© 2019 IBFD. Originally published as Monthly remuneration declaration – form updated (30 January 2019), News IBFD. Reproduced by permission.

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Rita Botelho Moniz