MCS Madeira Corporate Services

MCS Madeira Corporate Services Madeira Corporate Services: Tailored business and expats solutions in Madeira - Corporate Formation, Accounting, Tax Consulting, and much more.

Your success, is our commitment. 🌟 The founding of Madeira Corporate Services II, Lda (MCS) dates back to 1995. MCS started as a corporate service provider in the Madeira International Business Center and rapidly became one of the leading management firms. As a result of its position in the market, the quality of the services it has been providing for over a decade and full compliance with busines

s ethics, MCS was awarded the Merit Certificate by the Concessionaire of the International Business Centre of Madeira, SDM – Sociedade de Desenvolvimento da Madeira, SA. Within its international presence, MCS is also assisting its clients with both European and Non-European OECD tax compliant jurisdictions, thus reinforcing its international reach and scope as a global provider of management and corporate services. MCS has always understood the absolute need for continuous legal assistance to our clients for operations carried out through our company. This legal assistance was from the very start entrusted to a leading Portuguese law firm. This advantage, essential in various sophisticated jurisdictions, has place us in great demand by international clients and has resulted in the high standard of clients that MCS has today. They range from international groups and companies to international banking institutions and to high net-worth individuals.

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A fundação da Madeira Corporate Services II, Lda. (MCS) remonta ao ano 1995. A MCS começou como prestadora de serviços societários, no Centro Internacional de Negócios da Madeira e rapidamente se tornou uma das principais empresas do sector. Em virtude da sua posição no mercado, da qualidade dos serviços prestados há mais de duas décadas e do pleno cumprimento das normas éticas e profissionais do sector, a MCS foi galardoada com o Certificado de Mérito, atribuído pela Concessionária do Centro Internacional de Negócios da Madeira, a SDM – Sociedade de Desenvolvimento da Madeira, SA. No âmbito da sua presença internacional, a MCS apoia os seus clientes em diversas jurisdições europeias e não europeias, conformes com as orientações da UE e da OCDE em matéria fiscal enquanto prestador global de serviços “corporate” e “management”. A MCS desde sempre compreendeu a absoluta necessidade da assessoria jurídica contínua aos seus clientes . Esta assessoria foi, desde o início, assegurada pela nossa Rede de Parceiros, através da sociedade de advogados com sede em Lisboa. Esta vantagem, essencial em jurisdições sofisticadas, permite-nos prestar assessoria a grandes clientes internacionais que optam pelos nossos serviços. Estes clientes incluem grupos e empresas multinacionais, instituições bancárias internacionais e indivíduos de elevado rendimento.

Portugal's tax authority just settled, partly, how crypto trading, staking and MEV bots are taxed.✔ 365-day exemption st...
27/05/2026

Portugal's tax authority just settled, partly, how crypto trading, staking and MEV bots are taxed.
✔ 365-day exemption still works (pre-2023 periods count)
✔ Crypto-to-crypto swaps remain neutral
✔ Bots don't auto-trigger business-income tax
⚠ Staking is Category E, deferred when paid in kind

Portugal Crypto Tax 2026: Buy-and-Hold, Staking and MEV Bots Clarified. Get to know the latest new of Madeira Corporate Services. Read More.

Portugal’s new housing package may allow a reduced 6% VAT rate on residential construction and rehabilitation works.For ...
20/05/2026

Portugal’s new housing package may allow a reduced 6% VAT rate on residential construction and rehabilitation works.

For developers, expats, investors and private individuals building in Portugal or Madeira, the difference between 23% and 6% VAT can materially affect project feasibility, but premature assumptions may create significant legal and tax exposure.

6% VAT on construction in Portugal: framework under Law 9-A/2026 and the implementing decree still to come. Get to know the latest new of Madeira Corporate Services. Read More.

The EU short-term rental Regulation in Portugal (Regulation (EU) 2024/1028) enters into application tomorrow, 20 May 202...
19/05/2026

The EU short-term rental Regulation in Portugal (Regulation (EU) 2024/1028) enters into application tomorrow, 20 May 2026. From that date, platforms operating in Portugal must validate every alojamento local registration number against the national register, display it on the listing, transmit periodic activity reports to the Portuguese Single Digital Entry Point, and suspend listings whose registration number is invalid, missing or fraudulent.

The Regulation does not change the substantive AL licensing rules. It standardises the enforcement layer that sits on top of them. Together with DAC7 (platform-side income reporting since 2023) and CESOP (cross-border payment reporting since January 2024), the registration-and-activity stream creates an integrated cross-reference picture that did not exist before.

The defensible position on 20 May is one in which the RNAL record, the platform listing and the AT filings reconcile cleanly. MCS can assist Portuguese AL operators, resident and non-resident, mainland and Madeira-based, with the pre-application operational review and with the tax-side reconciliation, subject to engagement scope.

Read the full article on the MCS website.

EU Regulation 2024/1028 on short-term rentals enters into application on 20 May 2026: what changes for alojamento local platforms and hosts. Get to know the latest new of Madeira Corporate Services. Read More.

Portugal taxes for IT professionals: freelancer versus single-member company, and the two filters that often decide the ...
13/05/2026

Portugal taxes for IT professionals: freelancer versus single-member company, and the two filters that often decide the question.

IT professionals operating from Portugal regularly ask whether incorporating a single-member limited company improves the tax position compared with freelancing under Categoria B of the CIRS. The headline figures suggest a clear advantage for the company: progressive IRS up to 48% on the freelancer side, against a flat CIT rate on the corporate side. The analytical exercise rarely stops there.

Two further filters often determine the answer. The first is the fiscal-transparency regime under Article 6 of the CIRC, which can re-attribute the single-member company's profit to the partner in IRS Category B at the partner's marginal rate, neutralising the CIT advantage. The second is the General Anti-Abuse Clause under Article 38(2) of the LGT.

For a single-client IT contractor at EUR 60,000 to EUR 120,000 of annual revenue, working exclusively from Portugal, the simplified Categoria B route typically holds once both filters are applied. The picture changes where multiple clients, a meaningful cost base, or non-Portuguese-sourced revenue are present.

MCS advises on the regime choice, the transparency-filter exposure, the simplified versus organised election, and the structural alternatives where the freelancer/company comparison no longer settles the question. Subject to engagement.

Portugal taxes for IT explained: freelancer (Categoria B) versus company (SUQ), with the fiscal transparency and CGAA filters that decide the choice.

A Golden Visa renewal cannot proceed without the NIF correctly linked to the applicant record.AIMA issued a notice this ...
12/05/2026

A Golden Visa renewal cannot proceed without the NIF correctly linked to the applicant record.

AIMA issued a notice this month confirming that, for holders of Autorização de Residência para Investimento (Golden Visa), the NIF must be properly associated with the applicant's data before a renewal request can be submitted through the AIMA Renewal Portal. The requirement reaches an estimated 50,000 Golden Visa holders.

MCS advises clients on the AT and Golden Visa record-reconciliation, the correction request, and the renewal cycle through to issuance of the updated title. Subject to engagement.

Portugal Golden Visa renewal: AIMA requires NIF correctly linked to the applicant record before a submission can proceed. Get to know the latest new of Madeira Corporate Services. Read More.

Portuguese capital-gains reporting requires FIFO calculation and per-transaction evidence. The aggregated annual stateme...
11/05/2026

Portuguese capital-gains reporting requires FIFO calculation and per-transaction evidence. The aggregated annual statements produced by most foreign brokers — common for US, UK, and international platforms — are not sufficient for Annex G or Annex J of Modelo 3.

Our latest piece sets out what the Portuguese standard actually requires, why broker year-end summaries fall short on four specific points, and how to reconstruct the evidentiary chain where transactional records were not kept from the start.

Capital gains evidence in Portugal: FIFO and transactional records, not aggregated statements. Get to know the latest new of Madeira Corporate Services. Read More.

The Portuguese Constitutional Court has ruled, in Acórdão 366/2026, on the constitutionality of central elements of the ...
11/05/2026

The Portuguese Constitutional Court has ruled, in Acórdão 366/2026, on the constitutionality of central elements of the NHR regime's 20% special rate for high-value-added activities.

The decision does not, on its own, end the regime for current beneficiaries, but it materially changes the litigation calculus for one defined group and raises questions over parts of the IFICI's regulatory architecture.

We review the ruling, its scope, and the practical implications for current NHR holders and prospective IFICI applicants.

The Constitutional Court ruling on Portugal's NHR regime: what current beneficiaries should now consider. Get to know the latest new of Madeira Corporate Services. Read More.

🇪🇺 A pending case before the Court of Justice of the EU could reshape Portugal's list of tax havens — and the way real e...
10/05/2026

🇪🇺 A pending case before the Court of Justice of the EU could reshape Portugal's list of tax havens — and the way real estate is taxed in Portugal.

In Case C-661/25 (Meritpanorama), the CJEU has been asked whether the aggravated 10% IMT and 7.5% IMI rates applied to property held through structures linked to "blacklisted" jurisdictions (such as the Cayman Islands) are compatible with the free movement of capital under EU law.

A ruling against Portugal would force a major overhaul of the domestic blacklist, open the door to refund claims, and create new structuring opportunities for property investors.

If you own, or are considering acquiring, Portuguese real estate through a holding structure, this is a development you should not ignore.

👉 Read our full analysis on the MCS blog: https://mcs.pt/portugals-list-of-tax-havens-under-eu-scrutiny-what-the-meritpanorama-case-c-661-25-means-for-investors/

Portugal's List of Tax Havens Under EU Scrutiny: What the Meritpanorama Case (C-661/25) Means for Investors. Get to know the latest new of Madeira Corporate Services. Read More.

Portugal's Nationality Law has been substantially reformed. The standard residency requirement for naturalisation has mo...
09/05/2026

Portugal's Nationality Law has been substantially reformed. The standard residency requirement for naturalisation has moved from 5 to 10 years; for EU and CPLP nationals, the new period is 7 years. The special regimes for Sephardic descendants and former overseas territories have been revoked.

In parallel, the Constitutional Court (Acórdão 409/2026) struck down the proposed accessory penalty of loss of nationality on grounds of discrimination and disproportionality.

Our latest legal analysis sets out exactly what has changed, what remains in force, and what it means for expats in Madeira and mainland Portugal, including the realistic options for Golden Visa holders.

Read the full briefing → https://www.mcs.pt/portugal-nationality-law-updates-2026

Portugal Nationality Law Updates 2026: A Legal Analysis for Expats in Madeira and Portugal. Get to know the latest new of Madeira Corporate Services. Read More.

MCS at the 1st Regional Law Congress of MadeiraThis week, Madeira Corporate Services attended the 1st Regional Law Congr...
13/03/2026

MCS at the 1st Regional Law Congress of Madeira

This week, Madeira Corporate Services attended the 1st Regional Law Congress of Madeira at the University of Madeira.

Our Directors, Miguel Pinto-Correia and Ambrósio Jardim joined academics, lawyers and policymakers to discuss:

• Madeira’s tax and fiscal
• EU outermost regions law
• the legal framework shaping the region’s economy and the Madeira International Business Centre

Staying close to these debates helps us better advise our clients operating in Madeira.

📸: Governo Regional da Madeira

Madeira Corporate Services Attends the 1st Regional Law Congress of Madeira. Get to know the latest new of Madeira Corporate Services. Read More.

Endereço

Avenida Do Infante 8, Edifício Executivo, 2. º Andar, Sala K
Funchal
9000-015

Horário de Funcionamento

Segunda-feira 09:00 - 13:00
14:00 - 18:00
Terça-feira 09:00 - 13:00
14:00 - 18:00
Quarta-feira 09:00 - 13:00
14:00 - 18:00
Quinta-feira 09:00 - 13:00
Sexta-feira 09:00 - 13:00
14:00 - 17:00

Telefone

+351917530119

Website

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