EBF — Estatuto dos Benefícios Fiscais

Estatuto dos Benefícios Fiscais (EBF) is the Portuguese tax benefits statute that consolidates all major tax incentives and exemptions into one code. It is where most special tax regimes are legally grounded: NHR Legacy (Art. 16 EBF, now repealed for new applicants), IFICI / NHR 2.0 (Art. 58-A EBF), PPR tax credits (Art. 21 EBF), donation credits (Art. 63 EBF), and many other incentives. When a tax professional cites "Art. 58-A EBF," they mean Article 58-A of the Estatuto dos Benefícios Fiscais — always check the EBF when researching the legal basis for a specific tax benefit.