Portugal Creates AI²: What It Means for IFICI Applications
Decree-Law No. 132/2025 creates AI², E.P.E., replacing FCT and ANI functions and changing which entity handles certain IFICI-related processes.
Stay informed with the latest updates on Portuguese and European law, immigration, tax planning, and comprehensive legal guidance for international clients and investors.
Decree-Law No. 132/2025 creates AI², E.P.E., replacing FCT and ANI functions and changing which entity handles certain IFICI-related processes.
AICEP Notice No. 5309/2025/2 defines qualified jobs and economic activities relevant for IFICI, including larger companies and PIN or PII projects.
IAPMEI Notice No. 9709/2025/2 clarifies that, for IFICI purposes, eligible economic activities must be carried out as the company’s main activity.
See which qualified jobs and economic activities are recognised by IAPMEI for Portugal’s IFICI tax regime under Notice No. 4812/2025/2.
Portugal’s Tax Authority has published official guidance on IFICI. Learn about eligibility, registration, deadlines, qualifying activities and tax treatment.
Portugal’s Ordinance No. 352/2024/1 sets out the IFICI registration process, eligible professions, qualifying activities and key deadlines.