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TELLES About Tax is a publication by TELLES that analyses the main trends and developments in taxation in Portugal.
The October 2025 edition focuses on topics of legal relevance and practical importance. These include stock options plans, which are recognised as an effective way of motivating employees and aligning them with the business project.
The special regime applicable to stock option plans, which is set out in the Tax Benefits Statute, is analysed in this context.
The recent update to the list of countries, territories and regions with more favourable tax regimes is also discussed. This resulted in the exclusion of Hong Kong, Liechtenstein, and Uruguay.
Read the full analysis in TELLES About Tax | Oct 2025 to keep up with the most relevant tax-related developments (only available in Portuguese).
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