Portal das Finanças adds a new mandatory field to Modelo 3 IRS return, affecting all residents with foreign income.
Why it matters. This change will require all expats with foreign income to report such income in their Modelo 3 IRS return. Similar to the January 2026 AIMA update, this ensures that your tax obligations are fully met. Verify whether your residence permit or visa category is affected.
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Read the official source (linked below) for the full text and exact dates.
View the official MoF record ↗
This post summarizes a change detected at an official public source, for people living abroad. It is general information, not legal, immigration, or tax advice. Always confirm effective dates, scope, and eligibility against the official record, and consult qualified counsel for your situation.