The civil liability of an insurance agent towards the insurer for whom they distribute insurance on an exclusive basis. Landmark Supreme Court ruling STS 1692/2025
The professional civil liability arising from the distribution activities of an exclusive insurance agent is, as a general rule, attributed to the insurance company with which the agency contract has been concluded, including the actions of its external collaborators, in accordance with the legal regime applicable to insurance agency contracts and the structure of insurance […]
Non-Monetary Contributions to Limited Companies: Types and Legal Framework
The Capital Companies Act (Royal Legislative Decree 1/2010 of 2 July) comprehensively regulates this type of contribution, establishing strict formal requirements designed to protect both shareholders and company creditors, and differentiating the applicable regime depending on whether the company is a public limited company or a limited liability company. Concept and Formal Requirements Non-monetary contributions […]
Simplified Corporate Income Tax (CIT) Regime in 2026: tax framework, applicable coefficients and when it is advantageous for service companies
What is the simplified CIT regime The simplified regime for determining the taxable base is set out in Article 86-A of the Portuguese Corporate Income Tax Code and constitutes an alternative to the traditional method of determining taxable profit based on accounting records. Under this regime, the taxable base does not derive from the profit […]
Portugal strengthens electric mobility regulation with mandatory insurance for operators
Portugal’s increasing commitment to electric mobility has been accompanied by a significant strengthening of the regulatory framework applicable to the sector. In this context, Ordinance no. 118/2026/1, of 19 March, has been enacted, setting out the terms of the mandatory civil liability insurance applicable to operators of charging points (“CPOs”), under the Legal Framework for […]
Is any dismissal of an employee on sick leave or temporary incapacity invalid? The Madrid High Court of Justice clarifies that this is not the case; a number of conditions must be met
The case analysed in the judgment. The judgment upholds the decision of the Court of First Instance, which had ruled that the dismissal of an employee who had been ill for just a few days was unfair. The worker claimed the dismissal was void, arguing that it constituted discrimination on the grounds of his illness. […]
Is dismissal invalid following a request to reduce working hours? The High Court of Justice clarifies fraudulent use
The protection afforded by Article 53.4 b) of the Workers’ Statute The Spanish legal system affords enhanced protection to those exercising their right to work-life balance. According to Article 53.4 b) of the Workers’ Statute, the dismissal of a person who has requested or is currently benefiting from a reduction in working hours for the […]
El Supremo aclara cuándo una empresa familiar cumple el requisito del empleado a los efectos de disfrutar de beneficios fiscales en el Impuesto sobre el Patrimonio y el Impuesto sobre Sucesiones y Donaciones
El Tribunal Supremo ha dictado una sentencia muy relevante para las empresas familiares, especialmente aquellas que operan a través de grupos de sociedades dedicados al arrendamiento de inmuebles. En su Sentencia 196/2026, de 20 de febrero, el Alto Tribunal aclara cómo debe interpretarse el requisito de tener al menos un trabajador a jornada completa para poder […]
SAVE THE DATE – INSURALEX – New York International Insurance Summit (june 11th 2026)
PROGRAMME Time Activity 12:00-13:30 Lunch and Networking 13:30-13:40 Welcome Remarks Laura Manz. Insuralex´s President and Exclusive Member in Switzerland Richard Kissel. Insuralex´s Exclusive Member in New York 13:40-14:00 CEO´s view: “Inclusive insurance, profit with purpose” Carlos Boelsterli Chief Executive Officer at MiCRO Moderator: Stephanie Declerck Insuralex´s Board Member and Exclusive Member in Belgium 14:00-15:00 […]
Portugal Strengthens the Legal Framework for Clinical Trials: New Law Enhances Participant Protection and Clarifies Rules Governing Medical Research
Law No. 9/2026 introduces a clearer legal framework for the authorisation, supervision and liability regime applicable to clinical trials, while simultaneously strengthening the protection of trial participants and the legal certainty of entities involved in clinical research activities. The legislator’s objective is to enhance the safety of participants and to foster a more transparent and […]
The End of the NHR Regime in Portugal: Are There Still Tax Alternatives in 2026?
The End of the NHR: What Has Actually Changed? The 2024 State Budget determined the end of the Non-Habitual Resident (NHR) regime in Portugal. Created in 2009, this special tax regime was, for more than a decade, one of the main instruments used to attract foreign investment and highly qualified professionals. For more than a […]