Applying for Portuguese citizenship? Understand the April 2026 Nationality Law amendments, transitional rules, and how they impact your expat rights.

For individuals who acquired Portuguese nationality and were married abroad. If you want to organize your estate, confirm a spouse’s rights, or ensure that your marital status is legally recognized in Portugal, this guide is for you.

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