Portugal

Garrigues

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  • Garrigues, Firm of the Year in Spain, and Fernando Vives, Lawyer of the Year in the Legal 500 Iberia Awards 2025

    This is the first edition of these awards in the Iberian region.

  • Portugal Indirect Taxes Newsletter – N.º 4

    This edition highlights the measures included in the Draft State Budget Law for 2026, the introduction of VAT groups in Portugal, the first binding information addressing the concept of permanent establishment for VAT purposes, as well as the most recent case-law of the Court of Justice of the European Union (CJEU) regarding the VAT regime for adjustments applied in the context of transfer pricing for intra-group services.

  • Portugal: Update of the monetary devaluation coefficients for 2025

    The monetary devaluation coefficients applicable to assets and rights disposed of in 2025 have been published for the calculation of corresponding capital gains.

  • Let the games begin: the video game as a key player of the entertainment industry

    From a niche pastime to a global phenomenon, video games now stand as a driving force of the entertainment industry. Beyond creativity and technology, they embody a complex fusion of art, technology, and law. As multifaceted works, video games demand thoughtful legal analysis and strategic intellectual property planning from development to launch.

  • Portugal: CIT rate is progressively reduced until 2028 to 17%

    The general Corporate Income Tax (CIT) rate will be progressively reduced from 20% to 17% between 2026 and 2028, while the special rate will decrease from 16% to 15% already in 2026.

  • Data Economy, Privacy and Cybersecurity Newsletter - November 2025

    In this newsletter, we offer the latest updates on everything related to the data economy, privacy, and cybersecurity. We cover the most recent rulings from relevant authorities and agencies, key court decisions, and the most important news in this field.

  • Portugal: Government introduces an exceptional measure to encourage the return to work for young unemployed individuals

    The new ordinance establishes financial assistance for young people under 30 who are receiving unemployment benefits and enter into a new employment contract. The measure aims to encourage active job seeking and promote stable youth employment.

  • Portugal: Government updates the ordinance on working conditions for administrative workers

    Portuguese Government has updated the table of minimum monthly wages set forth on the ordinance that regulates the working conditions of administrative workers not covered by collective bargaining regulations. 

  • Pillar Two: It has been approved the declaration to communicate the submission to the Global Minimum Tax

    The declaration to communicate the starting period of submission to the Global Minimum Tax (GMT) has been approved. This regime imposes the payment of a global minimum tax on large multinational and national groups with annual consolidated revenues exceeding 750 million euros when the group's effective tax rate is less than 15% in a given jurisdiction.

  • Portugal: New codes in the DMR form for IRS Jovem and tax-exempt bonuses in 2025

    As part of the changes introduced by the State Budget Law for 2025, the Portuguese Tax Authority has updated the monthly remuneration statement (DMR), introducing new codes to reflect both the IRS Jovem regime and the bonuses that may benefit from partial income tax exemption under certain conditions.