Featured publications
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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.
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Indirect Taxes NewsletterPortugal 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…
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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…
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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…
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Indirect Taxes NewsletterPortugal 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…
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Match-fixing before the CAS – issues and challenges faced by the defense when dealing with sports corruption
This article -originally published in the German magazine SpoPrax- aims to provide a practical insight into the challenges faced by lawyers defending individuals accused of match fixing in the Court of Arbitration for Sport (CAS) in Lausanne.
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European Union adopts new regulation to promote AI factories under the EuroHPC Joint Undertaking
Effective July 9, the European Union's new regulation seeks to strengthen its European supercomputing infrastructure, fostering innovation in artificial intelligence across public and private sectors. Moreover, it seeks to offers favorable access…
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Portugal: Temporary residence permits based on “expression of interest” are no longer admitted
From 4 June 2024, onwards, foreign citizens will no longer be able to apply for a temporary residence permit on the basis of an expression of interest. They will also no longer be able to apply for temporary residence permits for independent…
Publications
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: 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…
Newsletters
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Portugal Indirect Taxes Newsletter - N.º 2
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Portugal Indirect Taxes Newsletter - N.º 1
Tax Newsletter - January 2022
Arbitration in 2021: the Constitutional Court…
