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The Portuguese Government announced, on January 12, 2023, the approval by the Council of Ministers of a draft law that revises the legal regime for Portuguese sports companies. Its main objectives are: (i)     Rebalancing the rights in the relationship between the founding clubs and their res...

The State Budget for 2023, approved by Law 24-D/2022, of 30 December, made some changes to the Código do Imposto Municipal sobre as Transmissões Onerosas de Imóveis (CIMT). We highlight the following two: Alteration to the IMT exemption regime applied to the acquisition of buildings for re...