Lei n.º 41/2024, de 8 de novembro, Diário da República n.º 217/2024, Série I de 2024-11-08, Transpõe para a ordem jurídica interna a Diretiva (UE) 2022/2523, relativa à garantia de um nível mínimo mundial de tributação para os grupos de empresas multinacionais e grandes grupos nacionais na União

This law incorporates EU Directive 2022/2523 into Portuguese national law. It establishes a global minimum tax rate for large multinational enterprises and large domestic groups to ensure they pay a fair share of tax regardless of where they operate. Multinational corporations and large business groups operating in Portugal are affected. The measure aims to prevent profit shifting to low-tax jurisdictions and ensures a level playing field for businesses within the EU.