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The Portuguese Parliament is discussing two bills regarding the legalization of non-medical personal use of cannabis. The bills in question were presented separately by Bloco de Esquerda and by [...]

PE rules determine if a given State has the right to tax nonresident enterprises’ profits. Until January 2021, the Portuguese Corporate Income Tax Code provided a restrictive concept of [...]

The Portuguese Government increased the Portuguese minimum wage to EUR 665 in January 2022. For this reason, a lump sum cash subsidy is available for employers with employees impacted by the [...]

The Swedish Parliament voted for the Tax Treaty with Portugal to be terminated. It will no longer be in force from January 2022 onwards. The reasons behind this decision relate to the special [...]

This article covers the essential components of acqui-hires in Portugal and provides some guidelines for both sides involved.   Hire or acquire in Portugal? The drivers behind M&A [...]

João G. Gil Figueira, partner at GFDL, was interviewed by the New York Times in relation to the legal aspects of acquiring real estate in Portugal. The interview is available here.

Portuguese tax returns filing deadlines Personal Income Tax Returns regarding income received in 2020 must be filed between April 1st and June 30th, 2021.   Who is required to file a [...]

The CJUE ruled against Portugal in process C‑388/19 regarding discriminatory taxation of capital gains on the sale of real estate property. In 2017, a French resident realized a capital gain on [...]

The Portuguese Government enacted Dispatch 52/2021-XXII, of February 25th, 2021, allowing VAT payment in installments. Businesses (taxable persons) collecting VAT are entitled to request VAT [...]

Comprehensive amendments to the Portuguese Golden Visa Several Portuguese economic sectors looked with anticipation and dread to possible amendments to the Portuguese Golden Visa regime. The [...]