Marriage or de facto union? When it comes to formalising a relationship, marriage and de facto union (união de facto) are the two main options. Although both have legal implications, there are important differences that it is essential to understand. In marriage, there is a property regime governing the division of assets in the event...Read More

The 2024 State Budget Law extended the tax regime applicable to “former residents” to those who become tax residents in the years 2024 to 2026. This regime consists of excluding from taxation 50% of taxpayers’ employment income (Category A) and business and professional income (Category B), up to a maximum of €250,000.00. Those who become...Read More