Portugal

Garrigues

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  • Match-fixing before the CAS – issues and challenges faced by the defense when dealing with sports corruption

    This article -originally published in the German magazine SpoPrax- aims to provide a practical insight into the challenges faced by lawyers defending individuals accused of match fixing in the Court of Arbitration for Sport (CAS) in Lausanne.

  • Portugal: Temporary residence permits based on “expression of interest” are no longer admitted

    From 4 June 2024, onwards, foreign citizens will no longer be able to apply for a temporary residence permit on the basis of an expression of interest. They will also no longer be able to apply for temporary residence permits for independent professional activity and for entrepreneurial immigrants.

  • Portugal implements EU medical device regulation

    Portugal enforces Regulation (EU) 2017/745 on medical devices with Decree-Law no. 29/2024. This legislation covers rules for economic operators, healthcare institutions, and activities related to medical devices, ensuring compliance and public health protection.

  • Deadline for submitting the annual CIT return (Modelo 22 form) extended to 15th July

    The outgoing Secretary of State for Tax Affairs issued, on the 14th, the Dispatch no. 176/2024 - XXIII extending the deadline for submitting the 2023 CIT return (Modelo 22) from 31 May to 15 July 2024.

  • Portugal launches international public tender for the design-build and operation of a desalination plant in the Algarve

    Águas do Algarve has launched a public tender for the design, construction and operation of the Seawater Desalination System in the Algarve region. The base price of the procedure is 90 million euros.

  • Portugal: Municipal surtax rates applicable to 2023 taxable income

    The Portuguese Tax Authority disclosed already the municipal surcharge rates to be applied in 2023 fiscal year by Corporate Income Tax taxpayers.

  • Portugal: PTA has decided that Advance Pricing Agreements are the suitable mechanism to determine the transfer pricing method and the arm's lengh pricing, under intragroup service agreements

    The Portuguese Tax Authorities (PTA) decided, in the context of a Binding Information Request (PIV) –Case no. 22442–, that this is not the appropriated approach for determining the transfer pricing method nor the arm’s length pricing between related parties under an intragroup service agreement. Instead, PTA considered that entering into an Advance Pricing Agreement (APA) is the suitable mechanism for these cases.

  • Portugal: minimum monthly wage is increased to € 850.00 in the Autonomous Region of Madeira

    The increase will be effective as from January 1st, 2024, onwards.

  • Portugal: New amendments to the Sustainable Employment Commitment Measure

    The amendments to the Sustainable Employment Commitment Measure are intended to enabling it to contribute to a real increase of employees' salaries, establishing minimum thresholds for the base salary to be paid to employees, and also adjusting the Measure to the current reality of the labor market.

  • Portugal: The average construction value per square meter is maintained for 2024

    This value of 532 euros applies to all urban properties whose Model 1 forms are delivered since 1 January 2024.