Portugal: Corporate and Company Law

IFICI applications in Portugal can be rejected when applicants overlook requirements around qualifying activities, Portuguese-source income, professional roles, qualifications or economic substance. Understanding these risk areas before becoming tax resident can help applicants avoid costly mistakes.

Portugal has proposed replacing its unilateral tax blacklist with the EU list of non-cooperative jurisdictions from 2027. If enacted, the reform could reduce the number of listed jurisdictions and ease certain tax and compliance consequences for investors with cross-border structures, subject to the final legislation and other anti-abuse rules.

The European Union has introduced Directive (EU) 2026/799, establishing pre-pack proceedings that allow distressed businesses to be sold confidentially before formal insolvency begins. Portugal now faces the challenge of transposing these provisions into national law by 2029, requiring the creation of an entirely new legal framework to preserve business value and protect creditors.

In recent years, Portugal has become an increasingly attractive base for freelancers working with international clients.

On 18 March, the European Commission presented a proposal for a European regulation establishing the “EU Inc.”.

Since its introduction in 2012, Portugal’s Golden Visa programme has undergone various changes.

This is the third amendment to Ministerial Order 65/2019 of 19 February, which defined the concepts and parameters relating to the area...

An exit tax is a levy imposed on individuals or companies when they cease to be tax residents of a country.

Portugal's Golden Visa programme has adapted to meet evolving economic priorities, with a significant shift away from direct real estate investment.