Portugal

Garrigues

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  • 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: 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.
  • 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: 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”).
  • Portugal: Approved the withholding tax rates applicable in the second semester of 2023

    The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during the second semester of 2023, were approved by Order no. 4930/2023, of 26 April.
  • Portugal: Amendments to withholding tax rates applicable in 2023

    Had been amended the withholding tables applicable to employment income (category A) and pensions (category H), received by residents in mainland Portugal, by Order no. 4732-A/2023, of 19 April.
  • Portugal - Real estate capital gains obtained by non-residents: clarifications

    Until 2022 real estate capital gains obtained in Portugal by non-residents were taxed autonomously at the special IRS rate of 28%, except when residing in a Member State of the EU or the European Economic Area and opting to be taxed according to the progressive rates applicable to residents in Portugal from 14.5% to 48%, plus the additional solidarity rate for taxable income exceeding EUR 80,000 (applicable on the exceeding part).
  • Portugal: Meal allowance amount increases to € 6.00

    Ordinance no.107-A/2023, of April 18th was published in the Official Gazette (Diário da República), increasing, from € 5.20 to € 6.00, the meal allowance amount for civil servants.
  • Portugal: Temporary VAT exemption to certain food products

    Law no. 17/2023, of April 14, recently approved determines the exceptional and temporary application of VAT exemption to certain food products, from 18 April to 31 October 2023, to mitigate the inflation effect.