Publications

Find a publication

Date of publication
  • Portugal: The new incentive for scientific research and innovation (IFICI) was finally regulated

    The IFICI is a tax incentive focused on attracting qualified talent to drive innovation and scientific research in Portugal.

  • Portugal: Minimum monthly wage is increased to € 915 in the Autonomous Region of Madeira in 2025

    Foi publicado em Diário da República o Decreto Legislativo Regional n.º 20/2024/M, de 23 de dezembro, que determinou o aumento da retribuição mínima mensal garantida em vigor na Região Autónoma da Madeira para € 915,00, com efeitos a partir de…

  • 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.

  • Data centers as a key part of the digital economy. Challenges and new horizons

    A data center is the physical location that stores information and enables cloud services to exist and be created. Although this may seem a simple description it is not at all, if we take into account that the cloud is now the economy itself. 

  • Data Economy, Privacy and Cybersecurity Newsletter - December 2024

    In this newsletter, we offer the latest updates on everything related to the data economy, privacy and cybersecurity. We cover the most recent rulings from relevant authorities and agencies, key court decisions, and the most important news in this…

  • 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…

  • 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…

  • 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…

  • The role of sustainability in institutional investors’ decision-making and what proxy advisors do

    The embedding of ESG factors in corporate governance and the prominent role of proxy advisors were key topics in the seminar How Institutional and Proxy Advisors Approach Sustainability at Listed Companies, organized by Garrigues Sustainable Dialogs.

  • 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…

  • 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…