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Garrigues

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  • Key Points on Portugal's IFICI Tax Incentive for Scientific Research and Innovation Activities

    Since 2024, Portugal's IFICI tax incentive has provided a preferential tax regime for individuals engaged in scientific research and innovation. However, its implementation is highly complex due to scattered regulations, multiple eligibility categories, and intricate registration and verification procedures. This guide breaks down the key aspects of the regime, including eligibility criteria, tax benefits, registration requirements, and important deadlines for beneficiaries.

  • Garrigues wins best equity law firm at the Euronext Lisbon Awards 2025

    These awards celebrate excellence in the Portuguese capital markets

  • Garrigues’ IP area achieves the maximum distinction in the WTR 1000 2025, in Spain and Portugal

    The ranking has also singled out the work of five of our professionals in both countries

  • Portugal: Changes approved by the 2025 State Budget Law

    The State Budget for 2025 introduces tax measures focused on business competitiveness and increasing workers' wages.

  • Portugal: May a partner unilaterally withdraw from the “aval” (guarantee) granted on a blank promissory note after leaving the company?

    The SCJ decided that the legal binding for the “aval” in a blank promissory note may, under certain terms and circumstances, be unilaterally terminated by a former partner or former managing partner of the guaranteed company. 

  • 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 1 de janeiro de 2025.

  • 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.

  • Portugal: 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".