This article breaks down and contextualizes the recent binding information issued by the Portuguese Tax Authority regarding the qualification and timing of taxation on income earned from cryptoasset swap operations.

I see this all the time when working with founders, especially now that AI tools are helping generate contracts in seconds — sometimes without anyone checking what’s actually inside them.

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

Author: Otávio Raupp Introduction In January 2025, around 108,000 residence permit applications in Portugal  were rejected. One of the main reasons was the absence of proof that the rental contract had been reported to the Portuguese Tax Authority (Finances). Given the relevance of housing requirements and the significant impact on immigrants, this article explains the legal framework, questions the legality of this practice, and outlines possible alternatives to reduce rejec

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....