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.
We analyze how indirect transfers of shares are regulated in the tax systems of Argentina, Chile, Colombia, Mexico, Peru, Uruguay, Spain and Portugal.
Following the state of calamity caused by storm Kristin, the Portuguese government decided to allow taxpayers and certified accountants with a registered office or domicile in the affected areas to fulfil their tax obligations without the imposition…
The debate regarding reservation of rights (opt-out) for AI training has shifted from principles to infrastructure. The German decision in the LAION case rekindles the key issue: how to turn ‘machine-readable’ into a ‘machine-actionable’ mechanism…
From 1 January 2026, the minimum wage in Madeira increases to €980, overriding any lower amount set in employment contracts or collective bargaining agreements. Employers shall update any salaries below this threshold and adjust part‑time workers’…
For the first time in three years, the government is updating the meal allowance paid to public administration employees. This change will also affect the private sector, impacting on the tax exemption thresholds applicable to this kind of payment.…
2026 brings a raft of reforms that will redefine AI, privacy and digital markets in the EU. The regulatory agenda is shifting towards greater transparency, greater oversight and new obligations for platforms, technology providers and companies that…
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.
This index is the reference for several social security benefits.
The value of pensions for accidents at work is updated annually, in line with the evolution of Portuguese GDP and the 12‑month average change of the CPI in Portugal.
In 2026, the average construction cost per square metre for purposes of the Municipal Property Tax (IMI) will increase from EUR 532 to EUR 570, pursuant to Ordinance No. 471/2025/1 of 26 December, recently published.
Considering the evolution of life expectancy recorded in 2024 and 2025, the standard age to access retirement pension in the Portuguese general social security system in 2027 will increase to 66 years and 11 months.
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