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Confidence building in Portuguese legal sector with more than half of partners in Portugal expecting a further increase in earnings in 2016

In this Portuguese language PLMJ Podcast, Claire Bright, director of the NOVA Knowledge Centre for Business, Human Rights and the Environment (NOVA-BHRE)...

On 5 November 2021, the Portuguese Parliament approved the Substitute Text of Bills authored by various different parties.

Now is the time to act, before the changes detailed below, in relation to applying for a Portuguese Golden Visa, come into effect on 1st January 2022.

The Portuguese Residence Permit for Investment (commonly referred to as a "ARI" or Golden Visa Program) is an initiative from the Portuguese government started in October 2012.

The European Union has introduced Directive (EU) 2026/799, establishing pre-pack proceedings that allow distressed businesses to be sold confidentially before formal insolvency begins. Portugal now faces the challenge of transposing these provisions into national law by 2029, requiring the creation of an entirely new legal framework to preserve business value and protect creditors.

Decree-Law 23/2025 introduces amendments to the VAT exemption scheme for small businesses, as well as measures to reduce costs and simplify the process.

The global tax landscape is shifting dramatically with the implementation of Pillar II, a key piece of the OECD's Inclusive Framework on BEPS (Base Erosion and Profit Shifting).

SRS Legal is counting on ‘simplifying dense regulations that are not always congruent', avoiding overlaps and contradictions in the requirements for sustainability reports, ‘without cancelling out the high standards of demand', says partner Carla Neves Matias.

Num livro recentemente publicado1, JOSÉ FERREIRA GOMES (doravante, "JFG") e DIOGO COSTA GONÇALVES (doravante, "DCG") apresentam aquilo que designam por "reflexão inicial" ...

Businesses operating in Portugal have a strict legal requirement to use certified accounting or billing software. This legal requirement ensures that electronic fiscal data is automatically prepared and transmitted to the Portuguese Tax Authorities, supporting full compliance and efficient tax reporting.

There are three types of corporate income tax rate that may be applicable for a company incorporated in Portugal. It is important to understand the differences, as the relevant corporate income tax rates...

Portugal starts the 2011th with new amendments to corporate law: there is no more minimum share capital for private limited liability companies and depositing the determined share capital not shall be completed before the initiation of the economic activity but rather by the end of the first year of operations.

International investors buying property in Portugal increasingly consider the strategic use of finance rather than relying solely on cash.

For Portuguese taxpayers, royalty income is generally treated as part of their normal taxable income and is subject to the standard corporate income tax (CIT) rate. Any withholding tax (WHT) paid on this income is considered a pre-payment toward the final CIT liability.

No passado dia 10 de novembro entrou em vigor o Decreto-Lei n.º 87/2024, de 7 de novembro que veio regular a citação e notificação das pessoas singulares e das pessoas coletivas, determinando, deste modo, que a citação e notificação das pessoas coletivas deverá ser efetuada por via eletrónica.

Though deals activity in Portugal declined during the last 12 months, lawyers expect major banks to divest assets in 2017, while real estate and energy transactions should increase.