Declarative Obligation Form 63 - Global Minimum Tax Regime

Following the publication of Ordinance No. 255/2026/1 of 12 June, Model 63 – GloBE Information Return (GIR) – was approved for the purpose of complying with the reporting obligation set out in paragraph (b) of Article 45(1) of the Global Minimum Tax Regime, approved by Law No. 41/2024.

Entities subject to this reporting obligation

Model 63, for each fiscal year, must only be filed in Portugal if:

• The GloBE Information Return is not filed in another jurisdiction with which a qualifying agreement is in force, as reported in Model 62, by the Ultimate Parent Entity of the Group (or by an entity designated by it);
• The Ultimate Parent Entity of the relevant Group is located in Portugal; or
• The Designated Filing Entity of the relevant Group is located in Portugal.

How it should be submitted

Form 63 (GIR) must be filed electronically through the Portuguese Tax Authority's website (Portal das Finanças).