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).

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

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!

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.