La OCDE define los criterios para que la casa del empleado pueda convertirse en un establecimiento permanente de su empresa extranjera
El teletrabajo ha cambiado nuestra forma de trabajar… y también la forma en que los países aplican impuestos. La OCDE (Organización para la Cooperación y el Desarrollo Económico) acaba de actualizar su Modelo de Convenio Tributario (MCT), el documento que sirve de base para los acuerdos internacionales que evitan la doble imposición. ¿Por qué es […]
Transfer of Shares in Portugal: What You Need to Know Before Transferring Interests in a Private Limited Company
The transfer of shares is the act by which a shareholder of a private limited liability company (Lda.) transfers, in whole or in part, its equity interest to another shareholder or to a third party. This operation is governed by the Portuguese Companies Code (Código das Sociedades Comerciais – CSC) and only produces effects vis-à-vis […]
Approval of the Annual Accounts and the Risks of Capital Loss: How to Act
With the start of each calendar year, companies in Portugal enter a particularly significant phase of their corporate life: the closing of the accounts for the previous financial year and their subsequent review and approval at the shareholders’ general meeting. Beyond complying with a legal requirement, this process represents a key moment for assessing the […]
Corporate Mergers in Portugal: from the merger project to legal integration
Mergers are regulated under the Portuguese Companies Code as a mechanism of structural reorganisation that enables the integration of the assets and shareholders of two or more companies into a single legal entity. Portuguese law adopts a broad concept of merger, allowing both mergers by absorption and mergers by the formation of a new company, […]
Capital increase through contributions in kind: a strategic alternative to strengthen companies without resorting to liquidity
An increase in share capital through contributions in kind is a corporate transaction expressly provided for under the Commercial Companies Code (CSC), applicable to both private limited liability companies and public limited companies. This mechanism enables the financial structure of a company to be strengthened through the contribution of assets or rights capable of economic […]
A tributação do valor de caução no contrato de arrendamento em Portugal
A Autoridade Tributária e Aduaneira (AT) emitiu o Ofício-Circulado n.º 20256 com o objetivo de uniformizar o entendimento e os procedimentos relativos à tributação, em sede de IRS, dos valores entregues a título de caução aquando da celebração de contratos de arrendamento, entendimento esse que se encontra apoiado nos Despachos da Subdiretora-Geral da Área de […]
Trademarks, Patents and Designs. Protect What Makes You Unique and Turn Innovation into Value
As marcas, invenções (patentes e modelos de utilidade), designs (desenhos ou modelos) e outros sinais distintivos do comércio — como logótipos, denominações de origem, marcas coletivas e marcas de certificação ou de garantia — permitem identificar e diferenciar produtos e serviços, consolidar a reputação da empresa e fortalecer a confiança dos consumidores. A exclusividade conferida […]
Simpler and Digital: Road Freight Transport Licensing Moves Fully Online
The activity of road freight transport for hire or reward, whether at national or international level, carried out using vehicles with a gross vehicle weight of 2,500 kg or more, may only be pursued in Portugal by companies duly licensed by the IMT – Instituto da Mobilidade e dos Transportes. The pursuit of this activity […]
Severance per disimissal in Portugal – a complex legal framework
Currently, the severance calculation in case of collective dismissal or dismissal due to the redundancy of the job position is subject to different calculation rules, depending on the type of employment contract and the period during which the contract was performed, as follows: Fixed-term contracts (“contratos a termo certo”) Contracts entered into up to October […]
Medical Devices: What Domestic and Foreign Companies Need to Know to Lawfully Access the Portuguese Market
The pursuit of medical device distribution activities within Portuguese territory is governed by Regulation (EU) 2017/745 and by Decree-Law No. 29/2024, which lays down the rules applicable to economic operators involved in the manufacture, importation and distribution of medical devices in Portugal. The distribution activity is only permitted by medical device distributors that cumulatively meet […]