Family mediation in Portugal: when is it worth considering and how does it work?
In situations where reaching an agreement proves difficult, the parties have the opportunity to seek the assistance of a Mediator, who helps them define a solution to the issue on which they hold differing views. Mediation may address all matters arising from a divorce or separation, or it may focus solely on issues related to […]
Portugal and Brazil Strengthen Mobility: Driving Licences Now Mutually Recognised on Both Sides of the Atlantic
The Agreement between the Portuguese Republic and the Federative Republic of Brazil on the Mutual Recognition of Driving Licences, signed in Lisbon in September 2023 and enacted through Decree No. 4/2026 of 9 February, has now been approved. This new legal framework responds to a long-standing need felt by Portuguese and Brazilian citizens, allowing holders […]
How to set up a Temporary Work Agency (“ETT”) in Portugal: Essential Guide
The activity of a Temporary Work Agency consists of the temporary assignment of workers to user companies, with the ETT itself being responsible for the recruitment and remuneration of those workers. This activity may be carried out either by an individual, acting as a sole trader, or by a legal entity, through the incorporation of […]
Profit Distribution to Employees in Portugal: Balance Bonuses, IRS Exemption and 2026 Rules
When a company reports positive results, it may choose to grant additional remuneration to its employees through so-called balance bonuses, a legal mechanism allowing employees to participate in the company’s profits, subject to a specific tax framework. What are balance bonuses? Balance bonuses correspond to amounts granted to employees, shareholders or members of corporate bodies, […]
Deposit and Return Scheme launch in April with 15,000 collection points across Portugal
After several postponements, Portugal is finally preparing to implement the Deposit and Return Scheme (DRS) for single-use beverage containers, in compliance with European obligations on waste management and the circular economy. The system will enter into force on 10 April 2026 and will initially cover plastic bottles and metal beverage cans. In practical terms, whenever […]
Is your company planning to organise a prize draw or promotional contest in Portugal? Learn about the rules of the Gambling Act and related games of chance
Promotional activities involving prize draws, raffles, competitions or giveaways have become increasingly popular marketing tools for companies. However, these initiatives are subject to a specific legal framework, and lack of awareness of the applicable rules may give rise to significant risks, including the inability to carry out the campaign or the imposition of sanctions. Decree-Law […]
IRS 2025: Key Deadlines and Tax Obligations to Comply with in 2026
The period for submitting the annual IRS return, concerning income earned in 2025, is approaching and, as usual, will take place between 1 April and 30 June 2026. Compliance with this legal deadline is crucial to avoid penalties and to ensure the correct processing of refunds or any additional tax assessments. However, prior to the […]
Company Transformations: the strategic shift to attract investment and reduce complexity
At a time when many businesses are seeking to simplify their structures and attract investment, interest is growing in a legal mechanism known as the transformation of companies. Pursuant to Article 130 of the Portuguese Companies Code (“CSC”), a transformation consists of a change in the company’s corporate form, allowing a company incorporated under one […]
The reduced 6% VAT rate in Portugal is maintained for urban rehabilitation and extended to construction and residential leasing
Maintenance of the reduced VAT rate in urban rehabilitation To date, the Portuguese Government has not amended the regime of the reduced 6% VAT rate for urban rehabilitation, maintaining this tax incentive as a key instrument for the regeneration of the real estate stock. Nevertheless, the Executive has strengthened tax incentives for housing by extending […]
Novedades para herencias internacionales y sucesiones transfronterizas
Desde el departamento de derecho de familia y sucesiones de Belzuz Abogados, S.P.L. queremos dar unas pautas de cómo pueden afectar estas novedades, y como se aplica el Reglamento (UE) 650/2012 a las sucesiones que presentan un elemento transfronterizo, es decir, cuando la sucesión está conectada con dos o más ordenamientos jurídicos. Este Reglamento se […]