Pacte Civil de Solidarité (PACS), civil solidarity agreement between individuals in a long-term unmarried relationship that can be entered into by same sex or heterosexual couples in France. The agreement allows PACS couples to be treated as married couples for tax purposes.
Portuguese tax resident, an individual who is present in Portugal for more than 183 days cumulatively in the tax year
Portuguese income tax, tax on income, levied at either progressive scale rates or fixed rates, depending on the type of income. The scale rates range from 11.5% to 46.5% for 2012.