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.
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…
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.
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.
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