$What is an ETF? Complete Guide for Portuguese Investors (2026)
What is an ETF, in summary An ETF (Exchange-Traded Fund) is an investment fund that is bought and sold on the stock exchange just like a stock, but represents a diversified basket of assets — for example, an ETF on the S&P 500 index gives you exposure to 500 American companies in a single purchase. […]
Categories of IRS Income in Portugal: Complete Guide (A to H)
IRS Income Categories, in Summary The Portuguese IRS Code organizes the income of an individual into six active categories: A (employment), B (business and professional), E (capital — interest and dividends), F (real estate — rents), G (capital gains and other property income) and H (pensions). It is common to have income from more than […]
Freedom24 and the IRS in Portugal: How to Declare Capital Gains in Annex J (2026)
Quick Answer Since Freedom24 is a foreign broker (regulated in Cyprus), gains and income are declared in the Annex J of the IRS, not in Annex G. By default, a flat rate of 28% is paid on the net balance of capital gains for the year, but since Law 31/2024, there is a discount that […]