4.7 Employee Loans At Low Or Reduced Rates Of Interest

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Portugal /4. Withholding on benefits in kind / 4.7 Employee loans at low or reduced rates of interest

Commentary

Portugal

Loans to employees at low or reduced rates of interest are taxed by the

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5.3.4 SIPSI declaration

9.7.2 Civil contracts

5.2 Employee registration

13. Employer burden table

1.3.1 Monthly filings

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

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4.7 Employee loans at low or reduced rates of interest

Portugal

5.3.4 SIPSI declaration

9.7.2 Civil contracts

5.2 Employee registration

13. Employer burden table

1.3.1 Monthly filings

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

11. Work permit assessment tool

5.4.4 Obligations for foreign employers where no PE is created

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

2.3.3 Danish Hydrocarbon Tax

5.3.1 Short term business visitors

2.2 Social security contributions

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

7.3 Relocation costs

7.1 Per diems

2.1.1 Tax deduction cards

1.4.2 Employee leaving indemnity (TFR)

3.2 French national minimum wage (SMIC)

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4.7 Employee loans at low or reduced rates of interest

Portugal

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