News and analysis
Our analyses offer practical expertise to help you understand the issues, anticipate risks and make decisions with confidence.
Many Portuguese nationals have emigrated to France, and their descendants become beneficiaries of estates opened or gifts made in Portugal. A mistaken belief circulates within the diaspora that inheritances involving Portuguese property and gifts made in Portugal fall exclusively within Portuguese…
The State Budget for 2024 ended the well-known Non-Habitual Resident Status (ERNH), which had operated for more than a decade. The Non-Habitual Resident (RNH) tax regime began in 2009 under Decree-Law no. 249/2009 of 23 September, amending Articles 16, 22, 72 and 81 of the IRS Code. It was supplemented by…
Our previous article examined the end of the Non-Habitual Resident Status (ERNH) and its transitional arrangements. Despite the repeal, a more limited regime was created: the Tax Incentive for Scientific Research and Innovation (IFICI). It appears in Article 58-A, recently added to the Tax Benefits…
When resolving a dispute requires one or more technical questions to be answered, a lawyer cannot dispense with requesting a court-appointed expert assessment. The judge needs specialist knowledge to understand the technical issues underlying the judgment. Although expert evidence is common in domestic…
In a previous article, we recalled non-residents’ obligation to report the balance of property capital gains and losses arising from a sale in Portugal. However, the tax regime has changed in response to European case law, creating uncertainty for non-resident taxpayers. The State Budget for 2023…
In our previous article, we explained the taxation of property capital gains realised in Portugal by individuals who are not resident there. Under Article 56 of the Corporate Income Tax Code (CIRC), that regime was also intended to apply to civil and commercial companies without a permanent establishment…
Online company incorporation was introduced in Portugal under Decree-Law no. 125/2006 of 29 June and its implementing orders. Commercial companies have been able to incorporate over the Internet since then. The regime was recently updated by Decree-Law no. 28/2024 of 3 April and the entry into force of…
Our previous March article explained the legal treatment of reservation payments and sinal deposits for Portuguese property purchases. It is common to pay them directly to the seller or estate agent. If the purchase does not proceed, recovering the money can be difficult because of the seller’s insolvency…
Job abandonment was an uncomfortable situation for French employers until the labour market law of 21 December 2022. To end the employment contract, an employer had to follow the full dismissal procedure on grounds attributable to the employee. Articles L. 1237-1-1 and R. 1237-13 of the French Labour Code…
