In a recent harmonization ruling, Portugal’s Supreme Administrative Court (STA) settled a relevant legal question concerning the taxation of capital gains resulting from the sale of an inherited share (quinhão hereditário) in an undivided estate consisting of real estate.

In 2025, Portugal’s Golden Visa regime continues to stand out as one of the most solid and prestigious pathways to Europe. With a clear legal framework and a range of unrivalled benefits, this residence-by-investment scheme allows international investors to transform capital into mobility, security, and a lasting family legacy. At Leal Figueiredo & Associados, we combine international legal expertise with close and personalised support, guiding each client — and their family — through every step of the process: from strategic investment planning to acquiring Portuguese citizenship.

Portugal has introduced a strategic new measure to attract international talent: the Scientific Research and Innovation Tax Incentive Scheme (IFICI).

All commercial companies operating in Portugal must approve and file their annual accounts. For most companies whose fiscal year ends on 31 December, the statutory deadline is 15 July 2025.

In a global context of increasing portfolio diversification and growing interest in tangible assets, investments in art, rare wines, classic cars, and other luxury goods are becoming increasingly relevant within private wealth portfolios. However, this asset class requires a specialised legal and tax approach.

The filing period for the Portuguese Personal Income Tax (IRS) return for 2024 runs from April 1 to June 30, 2025. As every year, preparing and filing the return correctly requires gathering documentation early and understanding the type of income and deductions applicable.

Portugal enacts comprehensive tax simplification measures: Key takeaways from Decree-Law No. 49/2025

Leal Figueiredo & Associados featured in the Family Offices Comparative Guide 2025 – Portugal

Leal Figueiredo & Associados featured in the 2025 edition of the Private Client international legal guide

Following an invitation from Bichara Advogados, our partner Guilherme P. de Figueiredo, LL.M had the pleasure of participating yesterday as a speaker in a webinar dedicated to taxation applicable to individuals resident in Brazil, Italy, Portugal and Uruguay.

Special thanks to Priscila Carmona Maya, Renata Roque Wizenberg and Murillo Estevam Allevato Neto for the invitation and congratulations on a fantastic event!

Portuguese citizenship can be obtained by assignment or by acquisition. The citizenship obtained by assignment is the so-called original citizenship, which produces effects from birth, due to filiation or consanguinity.

LF&A was invited to take part in the February 2023 edition of the French magazine "Maison & Jardin" dedicated to real estate investment in Southern European countries. LF&A was selected to represent the Portuguese market.

The original article in French can be accessed through the link https://maisonetjardinmagazine.fr/2023/01/18/investir-dans-limmobilier-au-portugal-avec-un-cabinet-partenaire/ .

Portugal’s new tax rules on crypto assets entered into force on January 1st, 2023. The following rules currently apply to individuals who are resident for tax purposes in Portugal.

The Portuguese patent box regime (“PPBR”) was introduced in 2014 and was amended in 2016 to incorporate the “Modified Nexus Approach” in the context of intangible property regimes in line with BEPS Action 5.