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Main Amendments to the Nationality Law

  Organic Law No. 1/2026, of 18 May, which amends Law No. 37/81, of 3 October, commonly known as the Nationality Law, entered into force on 19 May 2026. This legal framework has made access to Portuguese nationality more demanding, strengthening the requirements relating to legal residence, integration, security, effective connection to the national community […]

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Taxation of Capital Gains on the Sale of Property Belonging to Undivided Estates

A new ruling by the Supreme Administrative Court (STA) has recently been published on the subject of capital gains taxation under personal income tax (IRS). In a case before the Arbitration Court (CAAD) concerning the sale of a property belonging to an undivided estate, the Court ruled in favour of the taxpayer, arguing that the […]

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The State of Insolvency in 2025: New Challenges Posed by European Directive (EU) 2019/1023

Current Context and National Trends The year 2025 began with a significant increase in corporate insolvencies in Portugal. In March alone, 349 companies were declared insolvent, an increase of 28.8% compared to the same month the previous year. In the first quarter, there were 583 insolvencies, an increase of 21.3% compared to 2024. This phenomenon [...]
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SIMPLEX IN URBAN LICENSING

  INFORMATION NOTE DECREE-LAW 10/2024 OF 8 JANUARY   MAIN LEGISLATIVE CHANGES: Legal Framework for Urbanisation and Construction General Regulations for Urban Buildings Legal Framework for Urban Rehabilitation Legal Framework for Local Authorities Civil Code   “The administrative process becomes more developer-friendly” Decree-Law 10/2024, which simplifies and reforms authorisations in the fields of urbanism, land […]

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