Cape Verde Update

Under the tax reform that is currently underway in Cape Verde, the following tax statutes have been recently published: 

• Legislative Decree No. 3/2014 of 29 October, 2014, approving the new Tax Infringements Regime; 
• Law No. 78/VIII/2014, of 31 December, 2014 approving the new Personal Income Tax Code; 
• Law No. 81/VIII/2015, of 8 January, 2015 approving the amendments to the Value Added Tax Code and to the Stamp Duty Code; 
• Law No. 82/VIII/2015, of 7 January, 2015 approving the new Corporate Income Tax Code.

The following statutes with special relevance to immigration have also been recently published: 

• Decree Law No. 2/2015, of 6 January, 2015 approving the regulations to the Legal Regime for the entry, residence, exit and expulsion of foreign nationals from Cape Verdean territory; 
• Law No. 80/VIII/2015, of 7 January, 2015, approving the amendment to the Legal Regime for the entry, residence, exit and expulsion of foreign nationals from Cape Verdean territory.