Publications

Law no. 18/2021, of April 8, was published in the official gazette, introducing amendments to the applicable regime in case of Transfer of Undertaking (Protecting of Employment), or parts of undertaking that constitute an economic entity (TUPE).

It has been published in the official gazette the Law no. 16/2021, of 7 April, which introduces amendments to and updates the rules regarding exceptional aid for families outside the periods of school interruption, provided for in Decree-…

The State Budget Law for 2021 created a special regime for payment of debts to Social Security in instalments applicable to debts that are not under an enforcement procedure.

As a result of the improving epidemiological situation in Portugal, and in the implementation of a government strategy for gradually lifting lockdown measures adopted within the scope of the fight against the COVID-19 pandemic, the regime for the…

As previously announced by the Government and notwithstanding the current "deconfinement" plan being executed, Decree-Law n.º 25-A/2021, March 30th, was published in the Portuguese Official Gazette (Diário da República), under…

Without prejudice to the “deconfinement” plan being carried out, taking into account the fragile economic and financial situation in which both employees and companies find themselves, Decree-Law n.º. 23-A/2021, March 24th…

Debt markets continue to feel the calming — even sedative — effects of the battery of support measures rolled out to counteract the decline in business activity due to the effects of COVID-19. Jumbo deals involving non-performing loans (…

The Portuguese Government approved a new review of the flexibility scheme on tax obligations compliance through Dispatch n.º 72/2021-XXII, of 10 March.

Until the 31 March 2021, the following communications must be made to the Tax and Customs Authorities, through the start-up form or change of activity form to be submitted by electronic means:

The new Model 56 statement was approved by Ordinance no. 50/2021, of 5 March, for the assessment and payment of the extraordinary contribution on suppliers of the National Health Service (“SNS”) of medical devices and medical devices for…

Ordinance n.º 53/2021, March 10th, was published today in the Portuguese Official Gazette (“Diário da República”), which updates the normal retirement age for access to old-age pension of the Social Security system to 66 years and 7…

The Portuguese Government approved, through Dispatch n.º 52/2021-XXII, of 25 February, a new review of the payment flexibility scheme for the payment of the VAT to the State, now assessed in December 2020 by the taxpayers under monthly…