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Global Rewards Update: Portugal - 5 Oct 2009

New legislation eliminates social security tax on share-based awards

On 16 September 2009, the Portuguese Parliament adopted a new Social Security Code), which was then approved by the President of Portugal. Following the president's approval, the legislation was published in the official Portuguese journal, and will take effect on 1 January 2010.

The new code has adopted several changes to social security taxation. One of the more notable changes is with respect to the taxation of equity awards, which is detailed in this Global Rewards Update.

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