Author: Gilana Sousa Introduction Decree-Law no. 35/2025 of 24 March introduces significant amendments to the Portuguese Value Added Tax Code (VAT Code), as well as to complementary legislation and to the Personal Income Tax Code, with special focus on the VAT exemption regime applicable to small companies. The decree partially transposes into Portuguese law Article 1 of Council Directive (EU) 2020/285 of 18 February 2020 and Article 2 of Council Directive (EU) 2022/542 of 5

Authors: Lidiane de Carvalho · Miguel Quintero How marriage, divorce, the voluntary acquisition of another nationality and legislative...

Introduction Since 2014, Portugal has consistently ranked among the countries with the most progressive migrant integration policies....