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IMT on the purchase of shares

The Municipal Property Transfer Tax (IMT) generally applies to the direct transfer of real estate. However, Portuguese law also provides for the taxation of certain indirect transfers of property, including, but not limited to, the purchase of shares in companies that own real estate assets.

Santiago Dâmaso Ferreira on Real Estate Law

IFICI (or “NHR 2.0”)

With the State Budget Law for 2024, the legislator introduced the new Tax Incentive for Scientific Research and Innovation (IFICI), now enshrined in Article 58-A of the Tax Benefits Statute (EBF).

Stamp Duty (IS) on Property Donations

The donation of a property, as a gratuitous transfer of ownership, may prove to be an appropriate solution when carefully considered. For example, in the context of parents and children, a donation can help prevent future disputes between heirs.

Maria Ana Tavares on Real Estate Law

Types of Share Capital Increases: Framework and Impacts

Share capital corresponds to the contributions made by the shareholders and represents the nominal value of all of the shares. Its increase, carried out in accordance with the applicable legal and statutory rules, strengthens the company’s equity and directly affects both its financial structure and the shareholders’ position.

Portugal Without Bureaucracy: Full Support for New Residents

Relocating to Portugal involves more than cultural adaptation — bureaucracy is often the first major obstacle. Between forms, deadlines and digital platforms, it is common for new residents to encounter difficulties in correctly completing the essential registrations required by the Portuguese administrative system.

José Tareja Fialho on Family & Inheritance Law

Startups - How to be prepared

Contrary to the models adopted by traditional companies, startups stand out for their dynamism, capacity for innovation and constant focus on accelerated growth, and are recognised for their strategic impact at national and international level.