Portugal

Garrigues

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  • Portugal: Changes approved by the 2025 State Budget Law

    The State Budget for 2025 introduces tax measures focused on business competitiveness and increasing workers' wages.

  • Portugal: May a partner unilaterally withdraw from the “aval” (guarantee) granted on a blank promissory note after leaving the company?

    The SCJ decided that the legal binding for the “aval” in a blank promissory note may, under certain terms and circumstances, be unilaterally terminated by a former partner or former managing partner of the guaranteed company. 

  • Portugal: Work accident pensions increase by 2.60% in 2025

    The value of pensions for accidents at work is updated annually, in line with the evolution of Portuguese GDP and the CPI in Portugal.

  • Portugal: Indexing reference for social benefits updated to 522.50 euros in 2025

    This index is the reference for several social security benefits.

  • Portugal: The new incentive for scientific research and innovation (IFICI) was finally regulated

    The IFICI is a tax incentive focused on attracting qualified talent to drive innovation and scientific research in Portugal.

  • Portugal: Minimum monthly wage is increased to € 915 in the Autonomous Region of Madeira in 2025

    Foi publicado em Diário da República o Decreto Legislativo Regional n.º 20/2024/M, de 23 de dezembro, que determinou o aumento da retribuição mínima mensal garantida em vigor na Região Autónoma da Madeira para € 915,00, com efeitos a partir de 1 de janeiro de 2025.

  • Portugal: Minimum monthly wage increases in 2025

    Decree-Law no. 112/2024, of December 19th was publish on Portugal’s Official Gazette, ruling the minimum monthly wage’s increase to 870 euros, with effects from January 1st, 2025, onwards.

  • Portugal Indirect Taxes Newsletter - N.º 2

    This edition covers key indirect tax developments in Portugal in the last months, especially regarding the postponing, from 2024 to 2025, of the extraordinary use of PDF invoices as electronic invoices and the Stamp Duty framework of financial operations carried out between branches and their headquarters.

  • Portugal: Judicial sale of a mortgaged property with a rural lease after the mortgage does not cause the lease to lapse

    The Portuguese Supreme Court of Justice (SCJ) has delivered a Decision uniformizing case law (SCJ Decision no. 14/2024, of 12.12) with the following content: "The sale of a mortgaged property, with a rural lease entered into after the mortgage, does not cause this lease to lapse in accordance with article 22.º § 1 of the Rural Lease Legislation, rendering article 824.º § 2 of the Civil Code inapplicable". 

  • Garrigues wins Mergermarket’s 'Iberia Legal Adviser of the Year' award

    The aim of these annual awards is to recognize in Europe the work of legal and financial advisors in the most high-profile deals of the year.