How to Protect a Family Inheritance from the Heir’s Spouse (Son-in-Law or Daughter-in-Law)-The Importance of the Clause of Non-Communicability in Wills and Donations
What is the clause of non-communicability? The clause of non-communicability is a provision included in donations or wills through which the donor or testator determines that certain assets shall not be communicated to the beneficiary’s spouse. As a result, such assets remain exclusively part of the heir’s or donee’s personal estate, regardless of the matrimonial […]
How to Protect a Family Inheritance from the Heir’s Spouse (Son-in-Law or Daughter-in-Law)-The Importance of the Clause of Non-Communicability in Wills and Donations
What is the clause of non-communicability? The clause of non-communicability is a provision included in donations or wills through which the donor or testator determines that certain assets shall not be communicated to the beneficiary’s spouse. As a result, such assets remain exclusively part of the heir’s or donee’s personal estate, regardless of the matrimonial […]
The Mandate with Preventive Powers, the Living Will, and the Adult Under Guardianship: The Relationship Between These Figures and Their Practical Applicability
The mandate with preventive powers must specify the rights involved, the scope of representation, and the conditions of exercise, and is freely revocable by the grantor. It can be: With representation: the attorney-in-fact acts in the name and on behalf of the principal, without directly assuming rights and obligations; Without representation: the attorney-in-fact acts in […]
El Mandato con Poderes Preventivos, el Testamento Vital y el Mayor Tutelado: La Relación Entre Estas Figuras y Su Aplicabilidad Práctica
El mandato con poderes preventivos debe especificar los derechos involucrados, el ámbito de la representación y las condiciones de su ejercicio, y puede ser revocado libremente por el otorgante y puede ser: Con representación: el apoderado actúa en nombre y por cuenta del mandante, sin asumir directamente derechos y obligaciones; Sin representación: el apoderado actúa […]
New Form 62 – Portuguese Declarative obligation to register under the Global Minimum Tax Regime
Model Declaration 62 and the respective instructions for completing it have now been approved by Order No. 290/2025/1 of 2 September, whereby companies must report the start of application of the Global Minimum Tax Regime (RIMG). The RIMG applies to groups of companies with a consolidated annual turnover of €750 million or more and requires […]
The Distribution of Dividends in Portuguese Companies: Procedures and Taxation
The distribution of dividends by commercial companies in Portugal is regulated by the Portuguese Companies Code (“CSC”), enacted under Decree-Law No. 262/86 of 2 September, as subsequently amended. This legal framework establishes precise rules regarding the allocation of profits to shareholders, thereby safeguarding the financial stability of the company and protecting the interests of its […]
La Distribución de Dividendos en las Sociedades Portuguesas: Procedimientos y Fiscalidad
La distribución de dividendos por parte de las sociedades comerciales en Portugal está regulada por el Código de las Sociedades Comerciales (“CSC”), aprobado por el Decreto-Ley n.º 262/86, de 2 de septiembre, con sus sucesivas modificaciones. Esta normativa establece reglas precisas sobre la forma en que los beneficios pueden ser atribuidos a los socios, protegiendo […]
PROFESSIONAL SECRECY OF IN-HOUSE LAWYERS: the new Competition Policy Brief confirms that nothing has changed
The recent publication of Competition Policy Brief No. 1/2025 rekindles an old discussion within European competition law: how far the protection offered by professional secrecy goes in investigations conducted by the Commission, and why in-house lawyers remain excluded from that protection. The document reaffirms the classical case-law and clarifies its underlying rationale. Although the Brief […]
SECRETO PROFESIONAL DE LOS ABOGADOS IN-HOUSE: el nuevo Competition Policy Brief confirma que nada ha cambiado
La reciente publicación del Competition Policy Brief n.º 1/2025 reaviva un debate antiguo en el seno del derecho europeo de la competencia: hasta dónde llega la protección conferida por el secreto profesional en el marco de las investigaciones llevadas a cabo por la Comisión, y por qué los abogados in-house siguen excluidos de ese ámbito. […]
Distribution of Dividends under the Capital Companies Act
What are dividends? Dividends are the profits that a company distributes among its partners or shareholders as a return on their investment. They are a portion of the profits obtained by the company that are distributed among the partners, depending on the number of shares they hold. The decision to distribute dividends reflects the company’s […]