Publications

Law 56/2023 was published in the Official Journal today and comes into force on October 7th 2023, approving a set of initiatives proposed under the Mais Habitação (More Housing) program. The law was...

What’s next? In a world of ever-ac­cel­er­at­ing change, staying ahead of the curve and knowing what’s next for your business or sector is essential. At CMS, we see ourselves not only as your legal advisers but also as your business partners. We work together with you to not only resolve current issues but to anticipate future challenges and innovate to meet them. With our latest publication, CMS Next, our experts will regularly offer you insights into and fresh perspectives on a range of issues that businesses have to deal with – from ESG agendas to restructuring after the pandemic or facing the digital transformation. We will also share with you more about the work that we are doing for our clients, helping them innovate, grow and mitigate risk. To be able to provide you with the best support, we immerse ourselves in your world to understand your legal needs and challenges. However, it is equally important that you know who we are and how we can work with you. So, we invite you to meet our experts and catch a glimpse of what is happening inside CMS. Enjoy reading this publication, which we will update regularly with new content. CMS Executive Team

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The Portuguese Tax Authorities (“PTA”) have issued a new understanding – Circular no. 2/2021 of March 3, 2021 – regarding the controversial issue of Property Tax on wind and solar power stations...

Law n. 26/20 of 20 July, 2020 amending the Industrial Tax Code has been recently published. We would like to highlight the most relevant changes:•    Tax rate reduction - Reduction of the general...

Law n. 13/2020 published today foresees the following VAT measures, applicable with temporary effects:A.    VAT reduced rateThe application of the reduced VAT rate on imports, supplies and intra-EU...

The State of National Emergency has been declared last 27 March 2020 and extended pursuant to the Presidential Decree No. 97/2020, of 9 April until 25 AprilTogether with the renewal of the  State of...

INSIGHT: Early Days for Angola Value-added TaxNov. 20, 2019, 8:00 AMAfter some setbacks and hurdles, value-added tax finally entered into force in Angola on October 1, 2019. Tiago Machado Graça of CMS...

Resolução da Assembleia da República n. 225/2019, gazetted on 14.11.2019, approved the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (known...

 1.    Annual State Budget for 2019The annual State Budget for 2019 was published last 28 December 2019. As in previous years, the Special Contribution for Current Invisible Operations was republished...

According to Portuguese Government official figures, since its beginning in 2012, the Golden Visa program generated in Portugal an accumulated investment of € 4.155.454.320,27, from which € 3.769.059.383,67...