Portugal’s new real estate capital gains reinvestment regime allows gains arising from the sale of residential property to be excluded from taxation where the sale proceeds are reinvested in the acquisition of properties intended for residential letting. But what happens if the tenant is a company?Read More

Public Procurement: CJEU Restricts the Automatic Lifting of the Suspensive Effect The Court of Justice of the European Union (CJEU) has ruled on an issue of particular importance to Portuguese public procurement litigation: can the suspensive effect of proceedings challenging an award decision be lifted automatically in order to prevent delays to projects financed by...Read More

BUPi and Rural Properties: New Rules on Georeferencing, Boundaries and Registration in 2026 The legal framework governing the Balcão Único do Prédio (BUPi), which regulates the georeferencing of rural properties, has once again been amended. Regulatory Decree no. 8/2026 of 21 September updates the rules governing the Simplified Cadastral Information System and introduces new provisions...Read More

Unit Linked Policies in Portugal: How Are Surrenders Taxed under Personal Income Tax? Unit Linked policies are frequently used as investment and wealth-planning instruments, particularly by investors and internationally mobile individuals. Although structured as life insurance contracts, their value is linked to the performance of financial assets, investment funds or other reference units. This hybrid...Read More

1-2 minutes Portugal among the best countries to retire in 2026: why the Algarve continues to stand out Portugal has once again been included by Forbes among the best countries in the world to retire abroad in 2026, with the Algarve among the highlighted Portuguese regions. This is not exactly a surprise. The climate, safety,...Read More

2-3 minute read Administrative and Tax Justice Reform: what Draft Law No. 98/XVII proposes A new reform of Portuguese administrative and tax justice is under way. Draft Law No. 98/XVII proposes amendments to the Statute of Administrative and Tax Courts, the Code of Tax Procedure and Process and the Legal Framework for Tax Arbitration. The...Read More

Portugal’s Public Procurement Code changes in October 2026: key changes for companies and public entities One of the most significant revisions of recent years to the Public Procurement Code (CCP) has been published. Decree-Law No. 177/2026 of 4 September carries out a broad revision of the regime, seeking to simplify procedures, reduce red tape, introduce...Read More

4–5 minutes 7.5% IMT for non-residents: the Tax Authority clarifies how it works for individual purchases and between spouses The taxation of home purchases by non-residents changed in 2026. Decree-Law No. 97/2026 of 20 May introduced into Article 17 of the IMT Code (Portuguese property transfer tax) a flat rate of 7.5% applicable, in certain...Read More

Golf in the Algarve: much more than a holiday destination For decades, the Algarve has been one of Europe’s leading golf destinations. Portugal has won numerous international awards as a golf destination, and the Algarve plays a central role in that recognition. The climate, the quality of the courses, the scenery and the possibility of...Read More

SIFIDE II – the Tax Incentive System for Corporate Research and Development has been extended to the 2026 tax period. But the extension comes with a structural change: it ends the possibility of obtaining new tax benefits by subscribing to units in SIFIDE investment funds. The regime now more clearly favors companies’ direct investment in research and...Read More