Featured publications
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The new legislation fills a regulatory gap by defining which entities may operate, under what conditions and subject to which obligations, with a particular focus on student protection and the reliability of the information provided.
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Decree-Law no. 139/2025, of December 29th was publish on Portugal’s Official Gazette, ruling the minimum monthly wage’s increase to € 920.00, with effects from January 1st, 2026, onwards.
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This edition highlights the measures included in the Draft State Budget Law for 2026, the introduction of VAT groups in Portugal, the first binding information addressing the concept of permanent establishment for VAT purposes, as well as the most…
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Intellectual Property BlogFrom a niche pastime to a global phenomenon, video games now stand as a driving force of the entertainment industry. Beyond creativity and technology, they embody a complex fusion of art, technology, and law. As multifaceted works, video games…
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This edition highlights the tax relief measures approved under the Housing Package aimed at addressing housing prices in Portugal, as well as the entry into force of the "Volta" System regarding the deposit and refund of beverage packaging. In…
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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…
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The State Budget for 2025 introduces tax measures focused on business competitiveness and increasing workers' wages.
Publications
Portugal has extended the deadline for filing the Global Minimum Tax returns for the 2024 fiscal year to 30 September 2026, giving multinational and large domestic groups more time to meet these complex obligations without penalties.
Government approves supplementary regime to Decree-Law No. 15/2022, introducing mechanisms for the reconfiguration, transfer and utilisation of grid injection capacity already allocated to renewable electricity generation projects.
The deadline for submitting the Corporate Income Tax return (Model 22) has been extended to 19 June 2026. This extension applies to entities whose tax year matches the calendar year and allows both filing and payment to be made without penalties.
The CJEU clarifies that intra-group transfer pricing adjustments are not subject to VAT when they constitute mere financial corrections without an identifiable service, bringing legal certainty and reducing fiscal risks for multinational groups.
