Impostos sobre as sociedades-mãe e as sociedades afiliadas

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href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_pt.htm">Trabalhadores transfronteiriços</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/equal-treatment-with-nationals/index_pt.htm">Igualdade de tratamento no trabalho</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_pt.htm">Trabalhadores destacados</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_pt.htm">Trabalhar no setor público no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_pt.htm">Autorizações de trabalho</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_pt.htm">Contratos de trabalho</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_pt.htm">Regras da UE para trabalhar no setor dos transportes rodoviários</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_pt.htm">Seguro de responsabilidade civil noutro país da UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_pt.htm">Qualificações profissionais<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_pt.htm">O que é uma profissão regulamentada</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_pt.htm">Prestação de serviços a título permanente</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_pt.htm">Prestação de serviços a título temporário</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_pt.htm">Documentos e formalidades</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_pt.htm">Carteira profissional europeia – CPE</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_pt.htm">UE-REINO UNIDO: qualificações profissionais</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_pt.htm">Segurança social e prestações sociais<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_pt.htm">Sistemas de segurança social na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_pt.htm">Cobertura de segurança social no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_pt.htm">Ficar desempregado noutro país da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_pt.htm">Transferência das prestações de desemprego</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_pt.htm">Se não encontrar trabalho</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_pt.htm">Prestações familiares</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_pt.htm">Pensões de sobrevivência e subsídios por morte</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_pt.htm">Modelos de formulários para direitos de segurança social</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_pt.htm">Reformar-se no estrangeiro<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_pt.htm">Receber uma pensão complementar de reforma no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_pt.htm">Receber uma pensão no estrangeiro</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_pt.htm">Impostos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_pt.htm">Impostos sobre o rendimento no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_pt.htm">Dupla tributação</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_pt.htm">Veículos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_pt.htm">Automóveis<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_pt.htm">Comprar ou alugar um automóvel em regime de locação financeira («leasing»)</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_pt.htm">IVA aplicável na compra ou venda de automóveis</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_pt.htm">Veículos de empresa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_pt.htm">Carta de condução<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_pt.htm">Troca e reconhecimento da carta de condução na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_pt.htm">Tirar a carta de condução na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_pt.htm">Renovar a carta de condução noutro país da UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_pt.htm">Seguros<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_pt.htm">Validade do seguro automóvel na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_pt.htm">Cobertura de seguro automóvel noutro país da UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_pt.htm">Registo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_pt.htm">Registo automóvel: documentos e formalidades</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_pt.htm">Registar o automóvel noutro país da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_pt.htm">Impostos sobre os veículos automóveis noutro país da UE</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_pt.htm">Residência<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_pt.htm">Direito de residência<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_pt.htm">Cidadãos da UE economicamente inativos</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_pt.htm">Pessoas à procura de emprego: direito de residência</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_pt.htm">Pensionistas - direito de residência</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_pt.htm">Estudantes - Direito de residência</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_pt.htm">Trabalhadores - direito de residência</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_pt.htm">Direito de residência para os nacionais da UE no Reino Unido e para os nacionais do Reino Unido na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_pt.htm">Naturalização</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_pt.htm">Direito de residência dos familiares<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_pt.htm">Cônjuges e filhos cidadãos de um país da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_pt.htm">Cônjuges e filhos cidadãos de um país fora da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_pt.htm">Parceiros civis e parceiros registados</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_pt.htm">Progenitores</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_pt.htm">Outros familiares</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_pt.htm">Familiares de candidatos a emprego</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_pt.htm">Documentos e formalidades<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_pt.htm">Registo da residência de familiares cidadãos da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_pt.htm">Residência permanente para cidadãos da UE após cinco anos de residência</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_pt.htm">Residência permanente para familiares cidadãos de um país fora da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_pt.htm">Cartões de residência para familiares cidadãos de um país fora da UE </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_pt.htm">Registo da residência noutro país da UE após três meses de estadia</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_pt.htm">Registo de estadias inferiores a três meses </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_pt.htm">Registar um nascimento</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_pt.htm">Regras relativas à mudança de sexo</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_pt.htm">Comprar casa</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_pt.htm">Cancelamento da residência</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_pt.htm">Eleições, petições e consultas<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_pt.htm">Eleições europeias</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_pt.htm">Eleições no país de origem</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_pt.htm">Eleições autárquicas</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_pt.htm">Petições e consultas</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_pt.htm">Educação e juventude<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_pt.htm">Escola<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_pt.htm">Parcerias com escolas no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_pt.htm">Frequentar uma escola noutro país da UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_pt.htm">Universidade<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_pt.htm">Admissão e entrada na universidade</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_pt.htm">Propinas universitárias e apoio financeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_pt.htm">Reconhecimento dos diplomas académicos</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_pt.htm">Estudar no estrangeiro e bolsas de estudo</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_pt.htm">Estudantes trabalhadores</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_pt.htm">Estágios<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_pt.htm">Apoio financeiro para estagiários</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_pt.htm">Voluntariado dentro e fora da UE<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_pt.htm">Voluntariado - Por onde começar</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_pt.htm">Preparativos práticos para os voluntários</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_pt.htm">Investigadores<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_pt.htm">Bolsas e emprego para investigadores</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_pt.htm">Tributação dos investigadores</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_pt.htm">Saúde<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_pt.htm">Cuidados de saúde não programados<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_pt.htm">Ir ao médico ou ao hospital no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_pt.htm">Cuidados de saúde não programados: pagamentos e reembolsos</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_pt.htm">Cobertura médica durante uma estadia temporária</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_pt.htm">Cartão Europeu de Seguro de Doença (CESD)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_pt.htm">Tratamento médico programado no estrangeiro<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_pt.htm">Programar um tratamento médico no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_pt.htm">Tratamento médico programado no estrangeiro: despesas e reembolsos</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_pt.htm">Pontos de informação para cuidados de saúde transfronteiriços</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_pt.htm">Comprar medicamentos noutro país da UE<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_pt.htm">Aviar uma receita médica noutro país da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_pt.htm">Receitas médicas no estrangeiro: pagamento e reembolsos</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_pt.htm">Comprar medicamentos em linha</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_pt.htm">Cobertura médica para quem vive no estrangeiro<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_pt.htm">Cobertura de saúde</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_pt.htm">Mudança para uma residência assistida</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_pt.htm">Cuidados de saúde preventivos</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_pt.htm">Família<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_pt.htm">Crianças<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_pt.htm">Responsabilidade parental</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_pt.htm">Adoção</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_pt.htm">Rapto de menores</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_pt.htm">Pessoas que vivem em casal<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_pt.htm">Casamento</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_pt.htm">Uniões civis e parcerias registadas</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_pt.htm">Casais não vinculados pelo casamento</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_pt.htm">Divórcio e separação judicial</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_pt.htm">Obrigações de alimentos - apoio à família</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_pt.htm">Regimes de bens dos casais internacionais</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_pt.htm">O que fazer para que os seus documentos oficiais sejam aceites na UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_pt.htm">Óbito, repatriamento e herança transnacional<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_pt.htm">Administrar uma herança transnacional</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_pt.htm">Planear uma herança transnacional</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_pt.htm">Morte e repatriação</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_pt.htm">Consumidores<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_pt.htm">Compras<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_pt.htm">Informações contratuais</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_pt.htm">Garantias e devoluções</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_pt.htm">Fixação de preços e pagamentos</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_pt.htm">Expedição e entrega</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_pt.htm">Os seus direitos quando faz uma compra</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_pt.htm">IVA - Imposto sobre o Valor Acrescentado</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_pt.htm">Segurança dos produtos</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_pt.htm">Internet e telecomunicações<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_pt.htm">Roaming: usar o telemóvel na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_pt.htm"> Acesso aos conteúdos em linha no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_pt.htm"> Serviços de telecomunicações</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_pt.htm">Acesso e utilização da Internet</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_pt.htm">Proteção de dados e privacidade em linha</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_pt.htm">Produtos e serviços financeiros<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_pt.htm">Contas bancárias na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_pt.htm">Empréstimos e crédito aos consumidores</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_pt.htm">Produtos de seguros</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_pt.htm">Produtos de investimento</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_pt.htm">Empréstimos hipotecários</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_pt.htm">Pagamentos, transferências e cheques</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_pt.htm">Investir noutro país da UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_pt.htm">Práticas desleais<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_pt.htm">Práticas comerciais desleais</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_pt.htm">Práticas desleais de fixação de preços</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_pt.htm">Cláusulas contratuais abusivas</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_pt.htm">Aprovisionamento energético<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_pt.htm">Acesso e utilização de serviços energéticos</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_pt.htm">Contratos e consumo de energia</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_pt.htm">Queixas e resolução de litígios</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_pt.htm">Resolução de litígios em matéria de consumo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_pt.htm">Resolução informal de litígios para os consumidores</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_pt.htm">Procedimentos extrajudiciais para os consumidores</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_pt.htm">Possibilidades de recurso para os consumidores</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_pt.htm">Fazer negócios<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_pt.htm"> Dirigir uma empresa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_pt.htm">Desenvolver uma empresa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_pt.htm">Gerir uma empresa no setor do turismo</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_pt.htm">Registo no EMAS</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_pt.htm">Fusões de sociedades</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_pt.htm">Constituir uma Sociedade Europeia (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_pt.htm">Livre circulação de dados não pessoais</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_pt.htm">Compreender os investimentos transfronteiras na UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_pt.htm"> Digitalizar uma empresa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_pt.htm"> Criar um sítio Web para as empresas</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_pt.htm"> Vender em linha através de plataformas de terceiros</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_pt.htm"> Criar uma loja em linha</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_pt.htm"> Garantir a proteção de um sítio Web</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_pt.htm"> Entregas e tratamento das encomendas nas vendas em linha</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_pt.htm"> Serviço de apoio ao cliente para empresas em linha</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_pt.htm"> Promover uma empresa em linha</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_pt.htm">Propriedade intelectual<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_pt.htm">Direitos de propriedade intelectual</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_pt.htm">Patentes</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_pt.htm">Marcas</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_pt.htm">Direitos de autor</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_pt.htm">Segredos comerciais</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_pt.htm">Proteção de desenhos ou modelos</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_pt.htm"> Domínios da Internet</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_pt.htm">Acordos ilegais, fixação de preços e regras europeias de proteção da livre concorrência entre empresas são apenas alguns tópicos. Saiba mais aqui.</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_pt.htm"> Indicações geográficas</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_pt.htm">Comercialização de propriedade intelectual</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_pt.htm">Violação dos direitos de propriedade intelectual</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_pt.htm">Empresas em fase de arranque<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_pt.htm">Criar uma empresa</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_pt.htm">Erasmus para Jovens Empreendedores</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_pt.htm">Instrumentos da UE de apoio às PME</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_pt.htm">Fiscalidade<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_pt.htm"> Impostos especiais de consumo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_pt.htm">Produtos sujeitos a impostos especiais de consumo</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_pt.htm"> Pagamento dos impostos especiais de consumo</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_pt.htm"> IVA<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_pt.htm">Regras e taxas aplicáveis em matéria de IVA</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_pt.htm">Cobrança e dedução do IVA</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_pt.htm">Isenções do IVA</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_pt.htm">Reembolso do IVA: pedidos em linha</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_pt.htm">O IVA nas transações transnacionais</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_pt.htm">Verificar a validade de um número para efeitos de IVA (sistema VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_pt.htm"> IVA sobre os serviços digitais (regime MOSS)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_pt.htm"> Imposto sobre as sociedades<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_pt.htm"> Imposto sobre as sociedades na UE</a></li> <li class="current"><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_pt.htm"><span>Impostos sobre as sociedades-mãe e as sociedades <span class="label-end"><span>afiliadas</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_pt.htm">Vender na UE<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_pt.htm"> Contratos públicos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_pt.htm">Regras aplicáveis aos contratos públicos</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_pt.htm">Procurar um contrato público e apresentar uma proposta</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_pt.htm">Recorrer de uma decisão de adjudicação de um contrato público</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_pt.htm"> Vender bens e serviços<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_pt.htm">Vender produtos na UE</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_pt.htm">Prestar serviços noutro país da UE</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_pt.htm">Comércio eletrónico, vendas à distância e fora de um estabelecimento comercial</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_pt.htm"> Viagens organizadas e serviços de viagem conexos</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_pt.htm"> Serviços de encomendas</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_pt.htm"> Concorrência entre empresas<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_pt.htm">Regras de concorrência da UE</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_pt.htm"> Comunicar comportamentos anticoncorrenciais</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_pt.htm">Recursos humanos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_pt.htm">Contratos de trabalho<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_pt.htm">Alterações aos contratos de trabalho</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_pt.htm">Condições de emprego</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_pt.htm">Trabalho a termo</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_pt.htm">Informar e consultar o pessoal</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_pt.htm">Trabalho a tempo parcial</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_pt.htm">Despedimentos</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_pt.htm">Trabalhadores adolescentes</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_pt.htm">Trabalho temporário</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_pt.htm">Trabalhadores sazonais de países terceiros</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_pt.htm">Tempo de trabalho, férias e licenças<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_pt.htm">Tempo de trabalho</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_pt.htm">Licenças e regimes de trabalho flexível</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_pt.htm">Trabalhadores do setor dos transportes<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_pt.htm">Trabalhadores da aviação civil</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_pt.htm">Trabalhadores ferroviários</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_pt.htm">Contratação de trabalhadores do setor dos transportes rodoviários: tempos de condução e períodos de repouso</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_pt.htm">Marítimos</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_pt.htm">Trabalhadores do setor do transporte por vias navegáveis interiores</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_pt.htm">Trabalhadores destacados<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_pt.htm">Destacamento de trabalhadores no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_pt.htm">Condutores destacados</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_pt.htm">Segurança social e saúde<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_pt.htm">Pagamento de contribuições para a segurança social</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_pt.htm">Saúde e segurança no trabalho</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_pt.htm"> Igualdade de tratamento e qualificações<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_pt.htm">Igualdade de tratamento do pessoal</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_pt.htm">Adaptações razoáveis</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_pt.htm">Reconhecimento das qualificações</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_pt.htm">Requisitos aplicáveis aos produtos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_pt.htm">Normas<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_pt.htm">As normas na Europa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_pt.htm">Conformidade dos produtos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_pt.htm">Identificar os requisitos aplicáveis aos produtos</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_pt.htm">Avaliação da conformidade</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_pt.htm">Documentação técnica e declaração UE de conformidade</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_pt.htm">Requisitos de conceção ecológica</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_pt.htm">Declaração de reconhecimento mútuo</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_pt.htm">Etiquetas, rótulos e marcação<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_pt.htm">Marcação CE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_pt.htm">Rótulo energético</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_pt.htm">Rótulo REEE (WEEE em inglês)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_pt.htm"> Rótulos do calçado</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_pt.htm">Etiquetas dos produtos têxteis</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_pt.htm">O símbolo «℮»</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_pt.htm">Rótulo ecológico da UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_pt.htm"> Produtos químicos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_pt.htm">Registar substâncias químicas na UE (Regulamento REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_pt.htm">Classificação, rotulagem e embalagem de produtos químicos</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_pt.htm"> Reciclagem e gestão de resíduos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_pt.htm">Responsabilidades em matéria de resíduos ao abrigo da Diretiva REEE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_pt.htm">Rotulagem dos alimentos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_pt.htm">Regulamentação em matéria de rotulagem dos alimentos</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_pt.htm">Declaração nutricional</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_pt.htm">Rotulagem de suplementos alimentares</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_pt.htm">Aditivos alimentares</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_pt.htm">Alegações nutricionais e de saúde</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_pt.htm">Finanças e financiamento<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_pt.htm"> Contabilidade<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_pt.htm">Contabilidade das PME e das microempresas</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_pt.htm">Fazer e receber pagamentos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_pt.htm"> Cobrança transnacional de créditos</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_pt.htm">Pagamentos eletrónicos e em numerário</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_pt.htm">Atrasos nos pagamentos</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_pt.htm">Faturação eletrónica</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_pt.htm"> Obter financiamento<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/pt">Acesso a financiamento</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_pt.htm">Programas de financiamento da UE</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_pt.htm">Relações com os clientes<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_pt.htm"> Contratos com consumidores e garantias<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_pt.htm">Garantias para o consumidor</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_pt.htm">Produtos defeituosos</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_pt.htm">Contratos com consumidores</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_pt.htm"> Resolução de litígios com clientes<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_pt.htm"> Resolução alternativa de litígios/Resolução de litígios em linha</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_pt.htm"> Processo europeu para ações de pequeno montante</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_pt.htm"> Proteção de dados<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_pt.htm"> A proteção de dados ao abrigo do RGPD</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_pt.htm"> Privacidade em linha</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=pt" target="_blank">Contactar os serviços de assistência</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=pt" target="_blank">Comunicar um obstáculo</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ucrânia<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">Assistência da UE à Ucrânia</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_pt">Informações destinadas às pessoas que fogem da guerra na Ucrânia</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_pt#como-pode-ajudar">Como pode ajudar</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Informações para as empresas</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_pt.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Clique para expandir" title="Clique para expandir">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_pt.htm">Empresas</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/index_pt.htm">Fiscalidade</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_pt.htm"> Imposto sobre as sociedades</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li> Impostos sobre as sociedades-mãe e as sociedades afiliadas</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1> Impostos sobre as sociedades-mãe e as sociedades afiliadas</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">Nesta página</div> </nav> </aside> <div class="col"> <div id="main-article"> <h2>Distribuição de lucros transfronteiras</h2> <p>Se tiver uma sociedade-mãe num país da UE e filiais noutro, pode evitar problemas fiscais (por exemplo, dupla tributação) na distribuição de lucros transfronteiras entre estas sociedades.</p> <p>Condições a preencher:</p> <ul> <li>a sociedade-mãe e respetivas filiais estão sediados para efeitos fiscais em diferentes países da UE</li> <li>a sociedade-mãe e respetivas filiais são passivas de imposto sobre as sociedades (sem possibilidade de isenção)</li> <li>a sociedade-mãe e respetivas filiais estão devidamente registadas como sociedades (formas jurídicas: Inc., S.A., GmbH., LLC, etc.)</li> <li>a sociedade-mãe detem pelo menos 10 % do capital (ou dos direitos de voto) na sua filial sediada noutro país da UE</li> </ul> <h2>Isenção do imposto sobre o rendimento de capitais</h2> <p>O imposto pode ser retido na fonte antes da declaração fiscal, o que pode eventualmente dar lugar a um reembolso ou a um pagamento complementar. A <strong>distribuição de lucros entre a sociedade-mãe e as respetivas filiais pode ser isenta de retenção na fonte</strong> (em ambos os sentidos):</p> <ul> <li>distribuição dos lucros pelas filiais à sociedade-mãe</li> <li>distribuição dos lucros pela sociedade-mãe às filiais</li> </ul> <p>Assim acontece no país da filial e no país da sociedade-mãe, se ambos forem membros da UE.</p> <h2>Eliminação da dupla tributação</h2> <p>A dupla tributação (imposições fiscais simultâneas de mais de um país) pode ocorrer se as regras de tributação não forem devidamente respeitadas. Para evitar a dupla tributação sobre a distribuição de lucros:</p> <ul> <li>solicite no país da UE em que se encontra sediada a sociedade-mãe uma <strong>isenção fiscal ou um crédito de imposto</strong> relativamente aos impostos pagos sobre os lucros pela filial e por outras sub-filiais.</li> </ul> <h2>Empréstimos híbridos — dupla não tributação</h2> <p>Pode ocorrer uma dupla não tributação se os pagamentos relativos a <a class="abbr" title="Instrumentos financeiros que apresentam, simultaneamente, características de dívida e de capital próprio, podendo levar a um tratamento fiscal diferente pelos Estados-Membros." aria-label="Instrumentos financeiros que apresentam, simultaneamente, características de dívida e de capital próprio, podendo levar a um tratamento fiscal diferente pelos Estados-Membros.">empréstimos híbridos transfronteiras</a> forem tratados como:</p> <ul> <li>uma <strong>distribuição de lucros isenta de imposto</strong> no país da sociedade-mãe</li> <li>uma <strong>despesa fiscalmente dedutível</strong> no país da filial</li> </ul> <p>Para evitar esta situação:</p> <ul> <li>o país da UE da sociedade-mãe <strong>tem de tributar</strong> a distribuição de lucros</li> <li>o país da UE da filial deve ser informado de que esta distribuição de lucros <strong>é fiscalmente dedutível</strong></li> </ul> <h2>Que tipos de sociedades estão abrangidas por estas disposições?</h2> <ul> <li>sociedades privadas</li> <li>sociedades anónimas</li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_pt.htm" data-master-href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_en.htm" data-linkid="2f6674af-d429-49ea-80ec-fca2bc63c843">sociedades europeias</a></li> <li>sociedades cooperativas europeias</li> </ul> <p>Em alguns casos, cabe aos países da UE decidir que sociedades são abrangidas por essas regras. Para mais informações, ver o anexo da diretiva (ligação infra).</p> </div> <div class="article-related eu-legislation"> <h2>Legislação da UE</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/PT/TXT/?qid=1495007157280&uri=CELEX:32011L0096" data-linkid="13f90b7a-6444-42e2-b657-6fd9e20c0016" title="Diretiva da UE sobre o regime fiscal comum aplicável às sociedades-mãe e sociedades afiliadas">Diretiva da UE sobre o regime fiscal comum aplicável às sociedades-mãe e sociedades <span class="label-end"><span>afiliadas</span><svg focusable="false" aria-label="brir como ligação a um sítio externo"> <title>brir como ligação a um sítio externo</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2013:141:0030:0031:EN:PDF" data-linkid="de670c48-a47c-49c0-a37f-5f98c7ab9270" title="Adaptation of taxation directives (due to the accession of the Republic of Croatia)">Adaptation of taxation directives (due to the accession of the Republic of <span class="label-end"><span>Croatia)</span><svg focusable="false" aria-label="brir como ligação a um sítio externo"> <title>brir como ligação a um sítio externo</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div>  <div class="article-related"> <h2>Precisa de ajuda dos serviços de assistência?</h2> <p>Contacte um serviço de apoio especializado</p><button id="advice-button" class="standard arrow toggle">Ajuda e aconselhamento<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="Contact specialised assistance services - VAT" class="help-advice"> <p><strong><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=pt&origin=yeb_Taxation">Aconselhe-se sobre as regras da UE que se aplicam à sua empresa/Resolva os seus problemas com a administração pública</a></strong></p> </div> <div data-service-name="Local Business Support"> <p>Tem dúvidas sobre como fazer negócios além-fronteiras, nomeadamente sobre como expandir as suas atividades ou passar a exportar para outro país da UE? A rede europeia de empresas <strong><a data-linkid="3b14a2df-b4db-46ba-8512-ea68b2bcf6f2" href="https://een.ec.europa.eu/" title="Enterprise Europe Network">Enterprise Europe Network</a></strong> pode aconselhá-lo gratuitamente.</p> </div> <div data-service-name="ASF"> <p>Pode também utilizar a <strong><a data-linkid="99515abc-5143-4601-834f-d58adec3d203" href="https://asf.youreurope.europa.eu/?lang=pt" title="localizador de serviço de assistência">localizador de serviço de assistência</a></strong> para obter a ajuda de que precisa.</p> </div> </div> </div> <div id="last-checked"><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#calendar"></use></svg>Última verificação: 17/03/2022</span></div> </div> </div> <div id="share-page"> <div>Partilhar esta página</div> <ul> <li><a href="https://www.facebook.com/share.php?u=https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_pt.htm" title="Partilhar no Facebook" target="_blank" rel="nofollow" id="sh-facebook"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.linkedin.com/sharing/share-offsite/?url=https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_pt.htm" title="Partilhar no linkedIn" target="_blank" rel="nofollow" id="sh-linkedin"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>Linkedin</span></a></li> <li><a href="https://twitter.com/intent/tweet?text=Impostos%20sobre%20as%20sociedades-m%C3%A3e%20e%20as%20sociedades%20afiliadas&url=https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_pt.htm" title="Partilhar no X" target="_blank" rel="nofollow" id="sh-twitter"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="mailto:?subject=Impostos%20sobre%20as%20sociedades-m%C3%A3e%20e%20as%20sociedades%20afiliadas&body=https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_pt.htm;" id="sh-email" title="Partilhar por correio eletrónico" rel="nofollow"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#email"></use></svg><span>e-mail</span></a></li> </ul> </div> </main> <footer id="footer-content" class="ye_footerpage"> <section id="feedback-bar"> <div class="container"><button id="feedback" class="standard arrow toggle">Comentários sobre qualidade<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><form id="feedback-form" class="toggle-content" method="post" name="fm" action="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_pt.htm" autocomplete="off" novalidate><input autocomplete="false" name="hidden" type="text" style="display:none;"><input type="hidden" name="section" id="section" value="/business/taxation/business-tax/taxes-parent-companies-subsidiaries/"><p class="success">Obrigado pela sua colaboração. 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