# VPA — Venture Partners Advogados

> A law firm (sociedade de advogados) registered with the Portuguese Bar Association
> (Ordem dos Advogados), with offices in Lisbon, Portugal and Rio de Janeiro, Brazil.
> VPA advises individuals and companies, Portuguese and international, and represents
> clients before the Portuguese courts and authorities, in Portuguese and English.

VPA is a law firm. It is not a management consultancy, a technology company or a
procurement advisory business.

## Jurisdictions

- Portugal (primary) — Portuguese law, Lisbon
- Brazil — Rio de Janeiro office, supporting the Portugal-Brazil axis
- European Union law where relevant (for example EU trade marks)

## Practice areas

- [Tax Advisory](https://vpa.pt/service/tax-planning/en): Tax advisory for individuals and companies connected to Portugal, covering the IFICI regime (which replaced the NHR), tax residency, capital gains and double taxation, with a lawye...
- [Acquisitions and Divestments](https://vpa.pt/service/acquisitions-divestments/en): Buying or selling companies or assets in Portugal: structuring, due diligence, negotiation and closing, from entry to exit.
- [Real Estate](https://vpa.pt/service/real-estate/en): The full conveyancing process for property in Portugal: due diligence, promissory contract and deed, which we can complete remotely.
- [Estate Planning](https://vpa.pt/service/estate-planning/en): Protect what you've built: wills, inheritance and succession in Portugal and across borders, with the tax side handled in one place.
- [Immigration](https://vpa.pt/service/immigration/en): Every route to living in Portugal: Golden Visa, the D7 and D8 visas, family reunification and citizenship, handled end to end by an immigration lawyer.
- [Litigation](https://vpa.pt/service/litigation/en): Civil and criminal disputes in Portugal: commercial litigation, debt recovery, and representation in court and in negotiation.
- [Sports Law](https://vpa.pt/service/sports-law/en): Protecting careers and commercial interests: contracts and transfers, image rights, sponsorship and disciplinary matters.
- [Incorporation and Entity Formation](https://vpa.pt/service/incorporation-entity-formation/en): Set up and structure a business in Portugal, including for non-residents and Brazilian founders, handled remotely.
- [Corporate Governance and Compliance](https://vpa.pt/service/corporate-governance-compliance/en): Governance and compliance that support growth: board and shareholder matters, RCBE, regulatory obligations and ESG.
- [Contracts and Agreements](https://vpa.pt/service/contracts-agreements/en): Clear, enforceable contracts that protect your interests and prevent disputes, for companies and individuals.
- [Mergers and Acquisitions](https://vpa.pt/service/mergers-acquisitions/en): Guiding founders, companies and investors through complex deals: buy-side and sell-side, with a commercial mindset.
- [Intellectual Property Protection](https://vpa.pt/service/intellectual-property/en): Register, license and defend what sets your business apart: trademarks (including EU), copyright and digital assets.
- [Employment Law](https://vpa.pt/service/employment-law/en): Practical employment advice for employers and employees: hiring, termination, working conditions and international talent.
- [Corporate Restructuring and Insolvency](https://vpa.pt/service/corporate-restructuring-insolvency/en): Solutions that preserve value and manage risk: recovery plans, restructuring, insolvency and creditor rights.
- [Legal Secretariat and Corporate Operations](https://vpa.pt/service/legal-secretariat-corporate-operations/en): The day-to-day legal running of your company: meetings, corporate records, filings and RCBE, so you can focus on the business.
- [Strategic Tax Advisory](https://vpa.pt/service/strategic-tax-advisory/en): Aligning tax with your business goals: corporate tax, restructurings, and tax-efficient structuring of investment and operations.
- [Golden Visa (ARI)](https://vpa.pt/service/golden-visa/en): Portugal's residency-by-investment programme (ARI), without the former real-estate route, assessed and filed by a lawyer.
- [D7 Visa](https://vpa.pt/service/visto-d7/en): The residence visa for people with their own stable income: pensions, rents, dividends or other regular income.
- [D8 Digital Nomad Visa](https://vpa.pt/service/visto-d8/en): The visa for remote workers and digital nomads employed by or contracting with companies outside Portugal.
- [Portuguese Citizenship](https://vpa.pt/service/nacionalidade-portuguesa/en): Applying for Portuguese citizenship (by naturalisation, marriage, descent or other grounds), with a lawyer.
- [Family Reunification](https://vpa.pt/service/reagrupamento-familiar/en): Bringing your family to Portugal (spouse, children and dependent relatives) through family reunification.
- [IFICI (NHR 2.0)](https://vpa.pt/service/ifici/en): The tax incentive for scientific research and innovation that replaced the NHR: eligibility, qualifying activities and registration.
- [Tax Residency](https://vpa.pt/service/residencia-fiscal/en): Where your income is taxed when you move to Portugal: residency criteria, double taxation and planning.
- [Trademark Registration](https://vpa.pt/service/registo-de-marca/en): Trademark registration and protection in Portugal and the EU (INPI and EUIPO), with clearance searches and enforcement.
- [EU Trademark](https://vpa.pt/service/marca-uniao-europeia/en): A single EUIPO application protects your trademark across the entire European Union.
- [Copyright](https://vpa.pt/service/direitos-de-autor/en): Protection, licensing and enforcement of copyright over works, software and content.
- [Property Purchase & Sale](https://vpa.pt/service/compra-venda-imoveis/en): Full conveyancing to buy or sell property in Portugal: NIF, due diligence, promissory contract (CPCV) and deed, completed remotely if needed.
- [Residential & Commercial Leases](https://vpa.pt/service/arrendamento/en): Drafting and reviewing residential and commercial leases in Portugal under the NRAU, plus rent updates, termination and eviction.
- [Local Accommodation (AL)](https://vpa.pt/service/alojamento-local/en): Registration and legal compliance for Local Accommodation (AL) in Portugal: licensing, RCBE, condominium limits and owner obligations.
- [Inheritance & Estate Division](https://vpa.pt/service/herancas-e-partilhas/en): Legal support through inheritance and estate division in Portugal: heirs' qualification, sharing of assets, undivided estates and the taxes involved.
- [Wills](https://vpa.pt/service/testamento/en): Drafting wills in Portugal that are valid and effective, respecting the forced-heirship rules and coordinating with cross-border situations.
- [Cross-border Succession](https://vpa.pt/service/planeamento-sucessorio-internacional/en): Cross-border succession planning for expats and international families: applicable law, choice of law and coordinating Portuguese and foreign estates.
- [Company Formation (Lda)](https://vpa.pt/service/constituicao-de-sociedade/en): Set up a company in Portugal end to end: choosing the entity, NIF and fiscal representative, name approval, articles of association and registration, remotely if needed.
- [Startups & Investment](https://vpa.pt/service/startups/en): Legal setup for startups in Portugal: startup recognition, structuring for investment, shareholder agreements and protecting your IP.
- [Share Capital & Corporate Structure](https://vpa.pt/service/capital-social-e-estrutura/en): Share capital operations and corporate structuring in Portugal: capital increases, restructurings, shareholder agreements, ACEs and holdings.

## Key pages

- [Services](https://vpa.pt/services/en): full list of practice areas
- [People](https://vpa.pt/people/en): the firm's lawyers and their areas of practice
- [Insights and news](https://vpa.pt/posts/en): legal analysis by VPA lawyers
- [Recruitment](https://vpa.pt/recruitment): careers at the firm

## Recent legal analysis

- [VAT changes for residential construction and rehabilitation works](https://vpa.pt/post/vat-changes-for-residential-construction-and-rehabilitation-works): Decree-Law No. 97/2026 applies the reduced 6% VAT rate to construction and rehabilitation works for primary residences and provides for a partial VAT refund to...
- [Alterações ao IVA nas empreitadas para habitação](https://vpa.pt/post/alteracoes-ao-iva-nas-empreitadas-para-habitacao): O Decreto-Lei n.º 97/2026 aplica a taxa reduzida de IVA de 6% às empreitadas de construção e reabilitação para habitação própria e permanente e prevê a restitui...
- [Complementary Grouping of Companies (ACE)](https://vpa.pt/post/complementary-grouping-of-companies-ace): The structure that lets two or more companies cooperate — sharing resources, reducing costs and responding jointly to the market — while each keeps its own auto...
- [Agrupamento Complementar de Empresas (ACE)](https://vpa.pt/post/agrupamento-complementar-de-empresas-ace): A figura que permite a duas ou mais empresas cooperarem — partilhar recursos, reduzir custos e responder em conjunto ao mercado — mantendo cada uma a sua autono...
- [Right of surface: when the land and the building have different owners](https://vpa.pt/post/right-of-surface-when-the-land-and-the-building-have-different-owners): The Civil Code concept that separates ownership of the land from ownership of the structure: how it is created, whether it is temporary or perpetual, its IMT an...
- [Direito de superfície: quando o terreno e a construção têm titulares diferentes](https://vpa.pt/post/direito-de-superficie-quando-o-terreno-e-a-construcao-tem-titulares-diferentes): A figura do Código Civil que separa a propriedade do solo da titularidade da obra: como se constitui, se é temporário ou perpétuo, as implicações em IMT e IMI e...
- [Trademark registration in the European Union](https://vpa.pt/post/trademark-registration-in-the-european-union): A single application to the EUIPO protects the trademark in every EU Member State. How the 45-class system works and why prior verification of the distinctive e...
- [Registo de marcas na União Europeia](https://vpa.pt/post/registo-de-marcas-na-uniao-europeia): Um único pedido junto do EUIPO protege a marca em todos os Estados-Membros da UE. Como funciona o sistema de 45 classes e a verificação prévia dos elementos dis...
- [New driving regime: what are the agreed changes](https://vpa.pt/post/new-driving-regime-what-are-the-agreed-changes): Learning to drive with a tutor, simpler and more digital procedures, and new rules for the driving licence — the changes introduced by the new laws of the Mobil...
- [Novo regime de condução: quais são as alterações acordadas](https://vpa.pt/post/novo-regime-de-conducao-quais-sao-as-alteracoes-acordadas): Aprender a conduzir com um tutor, processos mais simples e digitais e novas regras para a carta de condução — as mudanças introduzidas pelos novos diplomas do P...
- [Changes to IMT to promote housing](https://vpa.pt/post/changes-to-imt-to-promote-housing): Decree-Law No. 97/2026 sets a 7.5% IMT rate for non-residents, subject to exceptions, and extends the tax payment deadline to 30 days.
- [Alterações ao IMT para fomento da habitação](https://vpa.pt/post/alteracoes-ao-imt-para-fomento-da-habitacao): O Decreto-Lei n.º 97/2026 fixa uma taxa de IMT de 7,5% para não residentes, com exceções, e alarga para 30 dias o prazo de pagamento do imposto.
- [Government moves ahead with labour reform without full agreement](https://vpa.pt/post/government-moves-ahead-with-labour-reform-without-full-agreement): The “Trabalho XXI” proposal goes to Parliament without full agreement with the UGT: fixed-term contracts of up to three and five years, the return of the time b...
- [Governo avança com reforma laboral sem acordo total](https://vpa.pt/post/governo-avanca-com-reforma-laboral-sem-acordo-total): A proposta “Trabalho XXI” segue para o Parlamento sem acordo total com a UGT: contratos a prazo até três e cinco anos, regresso do banco de horas por acordo e a...
- [Creation and Recognition of StartUps in Portugal](https://vpa.pt/post/creation-and-recognition-of-startups-in-portugal): Under 10 years of activity, fewer than 250 employees and turnover up to EUR 50 million: the requirements for startup status, recognition through Startup Portuga...
- [Criação e Reconhecimento de StartUps em Portugal](https://vpa.pt/post/criacao-e-reconhecimento-de-startups-em-portugal): Menos de 10 anos, menos de 250 trabalhadores e volume de negócios até 50 milhões de euros: os requisitos do estatuto de startup, o reconhecimento junto da Start...
- [Extension of the deadline for submitting the IRC Modelo 22 return](https://vpa.pt/post/extension-of-the-deadline-for-submitting-the-irc-modelo-22-return): The deadline was extended to 19 June 2026, with no surcharges or penalties, for all IRC taxpayers whose tax period coincides with the calendar year.
- [Alargamento do prazo para entrega da Modelo 22 de IRC](https://vpa.pt/post/alargamento-do-prazo-para-entrega-da-modelo-22-de-irc): O prazo foi prorrogado até 19 de junho de 2026, sem acréscimos nem penalidades, para todos os sujeitos passivos de IRC com período de tributação coincidente com...
- [Beneficiários de IRS Jovem passam a estar abrangidos pelo IRS Automático!](https://vpa.pt/post/beneficiarios-de-irs-jovem-passam-a-estar-abrangidos-pelo-irs-automatico): Novidade fiscal: Beneficiários do IRS Jovem já podem utilizar o IRS Automático. Saiba como validar a sua declaração até 30 de junho.
- [Young IRS Beneficiaries Now Covered by Automatic Tax Filing.](https://vpa.pt/post/young-irs-beneficiaries-now-covered-by-automatic-tax-filing): On March 27, 2026, the Council of Ministers approved a significant change: taxpayers under the "IRS Jovem" regime can now benefit from the Automatic IRS system.
- [Renúncia à Herança entre Cônjuges: Como Funciona a Renúncia Recíproca em Convenção Antenupcial](https://vpa.pt/post/renuncia-a-heranca-entre-conjuges-como-funciona-a-renuncia-reciproca-em-convencao-antenupcial): Renúncia à Herança entre Cônjuges
- [Waiving Inheritance Between Spouses: How Reciprocal Renunciation Works in Prenuptial Agreements](https://vpa.pt/post/spousal-inheritance-waiver-prenuptial-agreement): Portuguese law allows spouses to waive their status as forced heirs. Discover how a prenuptial agreement can reinforce estate autonomy and protect family assets...
- [IMT Jovem and Undivided Inheritances: Does inheriting a house prevent the tax exemption?](https://vpa.pt/post/imt-jovem-and-undivided-inheritances-does-inheriting-a-house-prevent-the-tax-exemption): Inheriting a property might seem like a reason to lose the "IMT Jovem" benefit—but that’s not always the case. Vera Pereira explains how the timing of the inher...
- [IMT Jovem e Heranças Indivisas: herdar uma casa impede a isenção?](https://vpa.pt/post/imt-jovem-e-herancas-indivisas-herdar-uma-casa-impede-a-isencao): IMT Jovem e Heranças: Guia Prático sobre a Isenção em 2024/2025
- [Undivided Inheritances: How to Avoid Higher AIMI Taxes by March 31](https://vpa.pt/post/undivided-inheritances-how-to-avoid-higher-aimi-taxes-by-march-31): Learn how timely communication with the Tax Authority can reduce the tax burden for heirs and prevent penalizing taxation as a corporate entity.

## Languages

Every page is published in English (/en) and Portuguese (/pt).