Portugal

Garrigues

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  • Portugal: Temporary solidarity contributions on the energy and food distribution sectors

    The forms for reporting the temporary solidarity contributions (CST) on the energy sector (Model 59) and the food distribution sector (Model 60) and the respective filling instructions, were approved by Ministerial Order no. 281/2023, of 13 September.

  • Portugal: Postponement of the deadline for the application of the contribution on plastic packaging to aluminum packaging

    The application of the single-use plastic packaging contribution to aluminum or multi-material packaging with aluminum was extended from 1 September 2023 to 1 January 2024, according to the Ministerial Order no. 270/2023, of August 29.

  • João Lima Cluny joins Garrigues to head the criminal law practice in Portugal

    With more than 15 years’ experience, João Lima Cluny is a respected lawyer in the field of economic criminal law where he has participated in some of Portugal’s most significant criminal proceedings in recent years.

  • Portugal: Creation and regulation of the AVANÇAR program

    This program grants financial support to employers who enter open-ended employment contracts with young unemployed persons aged 35 or under.

  • Portugal: Decent Work Agenda New Regulation

    The Decent Work Agenda consists of a reform of labour relations that includes measures to improve working conditions and, simultaneously, facilitate the conciliation of employees' professional and family life.

  • Garrigues receives the award as the best Intellectual Property firm in Portugal in the area of litigation

    The Intellectual Property Department of Garrigues Portugal has won the "Portugal Disputes Firm of the Year" award presented yesterday in London by Managing Intellectual Property, one of the world's most prestigious publications in the field of intellectual property.

  • Simplification in real estate transactions in Portugal: what changes

    The set of measures proposed by the Government for parliamentary approval is ambitious and bold, with a view to simplifying processes in carrying out urban development operations and executing real estate transactions. It is important to understand what changes and to anticipate the impact of this reform on the relationships among economic agents and the relations with the public authorities in the real estate sector.

  • 2023 does not want to be a fiscal outlier for Portugal

    The competitiveness of the tax system, its simplification, the ongoing study of policy solutions, the stability of legal rulings and their interpretation in line with the objective underlying their creation, in particular in the case of tax incentives, has not been a priority and, unfortunately, 2023 has not brought (and will not bring) anything new to this area.

  • Portugal: Clarifications regarding the conventional remuneration of the share capital and postponement of the deadline to submit the CIT Modelo 22 return

    Through Dispatch no. 148/2023-XXIII, of May 22, the Portuguese Government approved the extension of the deadline to submit the annual Corporate Income Tax return (Modelo 22), as well as has clarified the application of the tax incentive corresponding to the conventional remuneration of the share capital.

  • Portugal: Amendments to the Sustainable Employment Commitment measure

    Ordinance no. 109/2023, of April 19 was published in the Official Gazette, introducing amendments to the Sustainable Employment Commitment measure (“Compromisso Emprego Sustentável”).