Autoridade Tributária's Informação Vinculativa Subjects CGA Work-Accident Pensions to Full IRS Under the Decreto-Lei 503/99 Carve-Out — Retroactive Public-Service Payouts From 2013 Trigger the Article 74 Splitting Option
AT informação vinculativa confirms CGA work-accident pensions for civil servants are taxed under IRS — the Decreto-Lei 503/99 carve-out blocks the Article 12 exemption, and retroactive lump sums qualify for the Article 74 splitting option.