Portugal

Garrigues

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  • Portugal: Minimum monthly wage increases in 2025

    Decree-Law no. 112/2024, of December 19th was publish on Portugal’s Official Gazette, ruling the minimum monthly wage’s increase to 870 euros, with effects from January 1st, 2025, onwards.

  • Portugal Indirect Taxes Newsletter - N.º 2

    This edition covers key indirect tax developments in Portugal in the last months, especially regarding the postponing, from 2024 to 2025, of the extraordinary use of PDF invoices as electronic invoices and the Stamp Duty framework of financial operations carried out between branches and their headquarters.

  • Judicial sale of a mortgaged property with a rural lease after the mortgage does not cause the lease to lapse

    The Portuguese Supreme Court of Justice (SCJ) has delivered a Decision uniformizing case law (SCJ Decision no. 14/2024, of 12.12) with the following content: "The sale of a mortgaged property, with a rural lease entered into after the mortgage, does not cause this lease to lapse in accordance with article 22.º § 1 of the Rural Lease Legislation, rendering article 824.º § 2 of the Civil Code inapplicable". 

  • The Lawyer recognizes Garrigues with the Iberian 'Law Firm of the Year' award

    Garrigues was recognised as Law Firm of the Year - Iberia by the British publication The Lawyer at its annual European awards ceremony (The Lawyer European Awards 2024).

  • Garrigues wins Mergermarket’s 'Iberia Legal Adviser of the Year' award

    The aim of these annual awards is to recognize in Europe the work of legal and financial advisors in the most high-profile deals of the year.

  • Regulatory framework of the new rules for electronic service on companies and individuals

    Decree-Law no. 91/2024 of November 22 was published. This new legislation from the Portuguese government establishes the regulatory framework of the technological solutions that will enable the implementation of electronic court service on companies and other legal persons (as a rule) and on individuals (as an optional regime).

  • Update of the monetary devaluation coefficients for 2024

    The monetary devaluation coefficients applicable to assets and rights disposed of in 2024 have been published for the calculation of corresponding capital gains.

  • New rules for electronic service on companies and individuals

    A new decree law has been published that establishes electronic service as the rule for companies in legal proceedings, allowing individuals to opt for this method as well. The aim is to modernize and speed up legal proceedings by making them increasingly digital.

  • Portugal Indirect Taxes Newsletter - N.º 1

    This edition covers key indirect tax developments in Portugal in the last months, including the potential implementation in 2025 of the VAT groups regime and the uncertain adoption of the ViDA Directive. Also addresses some concerns related to recent rulings issued by the Portuguese Tax Authority on these matters and elaborates on the new atypical agreements trend within the real estate market.   

  • Portugal: The extraordinary contribution on local accommodation (CEAL) has been revoked

    Decree-Law no. 57/2024, of 10 September, revokes the extraordinary contribution on local accommodation (CEAL) and adjusts the taxation of capital gains resulting from the transfer of properties intended for own and permanent housing, as well as the taxation of rental income resulting from the lease of properties allocated to the same purpose.