The Business Registers Interconnection System (BRIS)
Decree-Law no. 24/2019 (the “Decree-Law”), carrying out the second phase of transposition into national law of Directive 2012/17/EU[1] (the “Directive”), and Ordinance no. 80/2019 (the…
EA Blog
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EA BriefFinanceiro 04 April, 2019Real Estate Investment and Management Companies “SIGI”
Aiming to enhance and promote the real estate market investment, the Portuguese Government recently approved the legal regime of the Real Estate Investment and Management…
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EA BriefFiscal 26 March, 2019CIT – Special payment on account exemption
On the 18th of March, the Portuguese Tax Authorities (“ATA”), through ruling no. 20208, clarified the changes introduced by the State Budget Law for 2019…
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EA BriefFiscal 22 March, 2019MLI Approval
The Multilateral Convention – MLI – was approved by the Portuguese Council of Ministers on March 21st, according to item 9 of the attached communication:…
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EA BriefFinanceiro 21 March, 2019Collective Investment Undertakings can be lessees in real estate financial leasings
Until now, the question whether Real Estate Investment Undertaking (Organismos de Investimento Imobiliário – “OII”) may or not compose their portfolio of assets with real…
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EA BriefFinanceiro 21 February, 2019Mandatory publication of Bank of Portugal supervised entities’ accountability elements
Bank of Portugal has published the Regulation 1/2019, which aims to establish the accountability elements that the supervised entities must publish on their websites. The…
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EA BriefFiscal 19 February, 2019Invoice Processing and Tax Archive Rules
The Decree-Law 28/2019, of 15 February, was published aiming to consolidate the legislation regarding the processing of invoices and other tax relevant documents, as well…
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EA BriefFinanceiro 13 February, 2019New Pan-European Personal Pension Product (PEPP)
The European Union institutions have reached a political agreement to create a pan-European Personal Pension Product (PEPP): a new individual pension scheme which aims to…
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EA Brief 12 February, 2019Legal Regime of Caregiving for Adults
The new legal regime of caregiving for adults, established by Law 49/2018, of August 14, entered into force on 10/02/2019. This new regime introduces several…