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Complementary Schemes of Collective Initiative

Regimes complementares de iniciativa coletiva

1 See Decree-Law No. 225/89, 6 July.

Legal Basis: Framework Law on Social Security (Lei de Bases da Segurança Social), Arts. 83, 85 and 86; Decree-Law No. 225/89, 6 July; Decree-Law No. 12/2006, 20 January; Decree-Law No. 95/2017, 10 August; Decree-Law No. 40/2018, 11 June (transposition into national law of Directive 2014/50/EU); Mutualist Associations Code (Código das Associações Mutualistas – Decree-Law No. 59/2018, 2 August); Tax Benefits Code (Estatuto dos Benefícios Fiscais); Corporate Income Tax Code (CIRC – Código do Imposto sobre o Rendimento das Pessoas Coletivas); Personal Income Tax Code (CIRS – Código do Imposto sobre o Rendimento das Pessoas Singulares).