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.

PLMJ is the only Portuguese law firm to appear in the Iberian ranking of the top advisers on M&A deals in 2015, prepared by leading research company Mergermarket.

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...

The PCA suffered a significant setback in March 2023 when the Constitutional Court held that its practice of obtaining search warrants from the Public Prosecutor instead of from a judge was unconstitutional.

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.

É necessário mudar uma mentalidade pouco aberta à efetiva diversidade, igualdade e defesa dos Direitos Humanos fundamentais

Decree-Law 102/2017 of 23 August came into force practically one year ago. Its objective was to simplify and harmonise the consumer information obligations ...

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.

The Portuguese Competition Authority (PCA) communicated last week it has issued a prohibition decision against Vodafone Portugal, S.A.'s intended acquisition of exclusive control over Nowo Communications, S.A.

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.

On 18 March, the European Commission presented a proposal for a European regulation establishing the “EU Inc.”.

PwC Legal recently announced it had incorporated newly-established Portuguese law firm CCR Legal into its legal network.

On 9 March, Decree 74/2026 came into force, introducing the second amendment to Decree-Law 42/2010 of 30 April ("DL 42/2010"), which established the FPAIM to finance...

Instruction no. 13/2018, of 19 September 2018 was published recently and establishes procedures that financial and banking institutions must comply with to identify the risk profile of their clients in carrying out import and export of goods transactions.

On 27 February 2026, the Draft Law ensuring the implementation, within the domestic legal order, of Regulation (EU) 2022/2065 (the Digital Services Act or, shortly, DSA) was approved.