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Law 15/23 of 29 December approving the General State Budget for the financial year 2024 ("GSB 2024") was published and entered into force on 1 January 2024.

The Portuguese parliament approved the State Budget 2024 on 29 November, effectively terminating the Non-Habitual Resident (NHR) special tax regime...

Estate planning is necessary, as Benjamin Franklin would agree with his quote ‘Nothing is certain except death and taxes'.

Navigating cross-border mobility in Portugal involves several key considerations for businesses and individuals, including immigration, taxation, employment law, and social security compliance.

Custo ou beneficio fiscal do regime dos Residentes Não Habituais? Uma análise do regime do RNH do nosso Sócio João Luis Mota de Campos

When individuals who are potential beneficiaries of trusts are planning to move to Portugal and will become Non Habitual Residents (NHRs) they need to review the trust position prior to any future distributions being made.

Portugal has proposed replacing its unilateral tax blacklist with the EU list of non-cooperative jurisdictions from 2027. If enacted, the reform could reduce the number of listed jurisdictions and ease certain tax and compliance consequences for investors with cross-border structures, subject to the final legislation and other anti-abuse rules.

Portugal's golden visa (GV) scheme has been extremely successful. In return for relatively low levels of investment in Portugal, permanent residency is granted that can leads to citizenship after five years.

The applicability of EU law on transnational transactions may or may not be changed, depending upon the negotiations for Brexit.

Portugal has emerged as a popular destination for expats and retirees, enticing with its sunshine, beaches, and relaxed lifestyle.

On 12 June, the Portuguese Parliament approved a package of tax measures to boost the capital market. This package makes several important changes to the taxation of both investors...

This is the third amendment to Ministerial Order 65/2019 of 19 February, which defined the concepts and parameters relating to the area...

Following the approval of Law 21/2023, of 25 May, introduced a regulatory framework that fosters the development of companies with a business model that has a strong innovation...

In recent years, Portugal has become an increasingly attractive base for freelancers working with international clients.

Individuals who become resident in Portugal can benefit from a particularly favourable tax regime known as the ‘Non Habitual Resident Regime', provided they have not been resident in Portugal in any of the previous five tax years.

IFICI applications in Portugal can be rejected when applicants overlook requirements around qualifying activities, Portuguese-source income, professional roles, qualifications or economic substance. Understanding these risk areas before becoming tax resident can help applicants avoid costly mistakes.

Madeira, a picturesque Portuguese island in the Atlantic, is renowned not just for its stunning landscapes and vibrant tourism, but also as home to the International Business Centre of Madeira (MIBC).