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On 29th April 2025, the Supreme Administrative Court (SAC) issued a binding precedent regarding the interpretation and application of Article 10(1)(a) of the Personal Income Tax Code (PIT Code). This ruling now clarifies that the sale of a hereditary share relating to a fractional interest in a...

During 2024, the Anti-Counterfeiting Group (GAC) in Portugal, made up of ASAE, AT, GNR and PSP, seized 3,264,653 units of counterfeit or pirated products, with an estimated total value of €6,173,443.27. Counterfeiting is, according to the definition in the Priberam dictionary, the act of “ fra...

On 27 March, the Portuguese Parliament approved Law 32/2025. This law promotes the rights of people with endometriosis or with adenomyosis by strengthening their access to healthcare and creating a regime of justified absence from work and classes of up to three consecutive days a month. Law ...

When the time comes for companies to present their accounts, it's important to remember that there are some tax incentives which, if certain legal requirements are met, make it possible to reduce the amount of tax to be paid to the State. One of these incentives is the Tax Incentive Scheme for ...

Last August, the Official Journal of the European Union published the new EU legislation to be gradually introduced in the member countries regarding Artificial Intelligence (AI). The EU Artificial Intelligence Act (EU AI Act ) arose out of a state of uncertainty and fear about the impact of AI...

Jornal de Negócios contacted several labour lawyers to find out how the current international economic situation, which includes the ongoing trade war, will impact the labour market in Portugal and whether or not we will soon see an increase in redundancies and lay-offs. In the case of the EU and ...

Supreme Court Ruling no. 1/2025, of 8 January, established case law to the effect that it is possible to terminate the liability of a guarantor who has ceased to be a partner or managing partner of the company subscribing a promissory note before it is completed. However, termination is only...

The Artificial Intelligence Regulation is the first legal framework on Artificial Intelligence (AI), which addresses the risks of AI and positions Europe to play a leading role worldwide. The Regulation establishes a clear set of risk-based rules for AI developers and deployers with regard to...