January 2024

POSTS

Commercial and Corporate Law Department
» Portugal Can I finance my portuguese company through supplementary capital injections?

Family and Family Business Law Department
» Portugal Which assets should be divided in a divorce? What distinguishes the "marital property" from the "separate or individual property" of each spouse?


Fiscal and Tax Law Department
» Portugal Distribution of Profits to Employees in Portugal. Your company made a profit, find out what you can do
» Portugal 
Elderly Tenants or Those with Lifelong Protection – The Termination Agreement of Lease and Implications under the Current Tax Regime in Portugal
» Portugal The End of the Non-Habitual Resident Regime (NHR) in Portugal. Is death foretold or are there good alternatives?

Département du Droit Fiscal
» Portugal Locataires âgés ou locataires bénéficiant d'une protection à vie - L'accord de résiliation du bail et ses implications pour le régime fiscal actuel au Portugal
» Portugal 
La fin du régime des résidents non habituels (RNH) au Portugal. La mort est-elle annoncée ou existe-t-il de bonnes alternatives?

Département du Droit Commercial et des Societés
» Portugal Puis-je financer mon entreprise portuguese par des prestation supplémentaires?

COMMERCIAL AND CORPORATE LAW DEPARTMENT

 
Portugal - Can I finance my portuguese company through supplementary capital injections?
 
There are various ways for shareholders to inject capital into their Portuguese company. Financing can take the form of shareholder loans, capital increases and supplementary capital contributions. In this article we look at the private means of equity financing for private limited companies - supplementary capital contributions.
Regime Excecional para Dispositivos Médicos (DM) e Equipamentos de Proteção Individual (EPI)

FAMILY AND FAMILY BUSINESS LAW LAW DEPARTMENT

 
Portugal - Which assets should be divided in a divorce? What distinguishes the "marital property" from the "separate or individual property" of each spouse?
 
Before assets are divided in a divorce, spouses must determine whether property is separate or marital. In this article we will look at the importance of distinguishing between these two patrimonies and what are the legal mechanisms to safeguard the patrimonial balance to avoid one of the spouses getting rich while the other gets poorer.
Regime Excecional para Dispositivos Médicos (DM) e Equipamentos de Proteção Individual (EPI)

FISCAL AND TAX LAW DEPARTMENT

 
Portugal - Distribution of Profits to Employees in Portugal. Your company made a profit, find out what you can do
 
The proposed Portuguese State Budget for 2024, has set limits on the distribution of profits to employees with IRS exemption, with a view to encouraging improvements in salaries.
Regime Excecional para Dispositivos Médicos (DM) e Equipamentos de Proteção Individual (EPI)

 
Portugal - Elderly Tenants or Those with Lifelong Protection – The Termination Agreement of Lease and Implications under the Current Tax Regime in Portugal
 
The aim of this article is to address the possibility of terminating a rental contract by agreement in its two most sensitive situations, i.e. when the tenant is over 65 years of age or when the tenants benefits from lifelong protection. The Termination Agreement typically involves stipulating compensation to be paid by the Landlord to the Tenant, which may be subject to IRS (Portuguese Personal Income Tax) taxation rules due to its inclusion in the concept of asset increase (category G).
Regime Excecional para Dispositivos Médicos (DM) e Equipamentos de Proteção Individual (EPI)

 
Portugal - The End of the Non-Habitual Resident Regime (NHR) in Portugal. Is death foretold or are there good alternatives?
 
The approval of the State Budget for 2024 determined the end of the Non-Habitual Resident Regime. However, in Spain, those who are interested may have a viable alternative.
Regime Excecional para Dispositivos Médicos (DM) e Equipamentos de Proteção Individual (EPI)
 

DÉPARTEMENT DU DROIT FISCAL
 

Portugal - Locataires âgés ou locataires bénéficiant d'une protection à vie - L'accord de résiliation du bail et ses implications pour le régime fiscal actuel au Portugal
 
L'objectif de cet article est d'aborder la possibilité de résilier un contrat de location par accord dans les deux situations les plus délicates, à savoir lorsque le locataire est âgé de plus de 65 ans ou lorsqu'il bénéficie d'une protection à vie. La convention de résiliation prévoit, en règle générale, une indemnité à verser par le bailleur au locataire, qui peut être soumise aux règles fiscales de l'IRS (Impôt sur le Revenu des Personnes Singulières au Portugal) du fait de son inclusion dans le concept d'augmentation de la valeur des biens (catégorie G).
Regime Excecional para Dispositivos Médicos (DM) e Equipamentos de Proteção Individual (EPI)

 
Portugal - La fin du régime des résidents non habituels (RNH) au Portugal. La mort est-elle annoncée ou existe-t-il de bonnes alternatives?
 
L'approbation du budget de l'État pour 2024 a marqué la fin du régime des résidents non habituels. Toutefois, en Espagne, les personnes intéressées peuvent disposer d'une alternative viable.
Regime Excecional para Dispositivos Médicos (DM) e Equipamentos de Proteção Individual (EPI)
 

DÉPARTEMENT DU DROIT COMMERCIAL ET DES SOCIETÉS
 

Portugal - Puis-je financer mon entreprise portuguese par des prestation supplémentaires?
 
Il existe différentes manières pour les actionnaires d'injecter du capital dans leur entreprise. Le financement peut prendre la forme de prêts d'actionnaires, d'augmentations de capital et de prestation supplémentaires. Dans cet article, nous nous intéressons au moyen privé de financement des fonds propres des sociétés à responsabilité limitée, à savoir les prestations supplémentaires de capital.
Regime Excecional para Dispositivos Médicos (DM) e Equipamentos de Proteção Individual (EPI)
 
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