The law of the deceased’s nationality applies to inheritance. The main laws regulating inheritance are the Portuguese Civil Code, fifth book (articles 2024 to 2334) and book one (articles 62 to 65).
The inheritance process in Portugal is generally governed by the laws of the deceased’s nationality, thereby avoiding potential conflicts of law; however, if spouses have different nationalities, Portuguese law determines that the national law of the country where they both usually reside is applicable.
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At present inheritance tax between spouses or direct line (children, grandchildren, parents grandparents etc.) is exempt, i.e. zero. Other inheritors will pay 10% inheritance tax.
The main laws regulating inheritance are the Portuguese Civil Code, fifth book (articles 2024 to 2334) and book one (articles 62 to 65).
The inheritance process in Portugal is generally governed by the laws of the deceased’s nationality, thereby avoiding potential conflicts of law; however, if spouses have different nationalities, Portuguese law determines that the national law of the country where they both usually reside is applicable.
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Labour law in Portugal: Employment contracts and working conditions If you’re landed a job in Portugal, here’s a guide to the types of employment contracts in Portugal, as well as details on the working week. Before agreeing to your employment contract, you should consult Portguese labour law as a guide.
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Native name:
Código do Trabalho; Lei 69/2013, de 30 de Agosto; Decreto-Lei 210/2015 de 25 Setembro; Lei 70/2013 de 30 Agosto English name:
Labour Code; Law 69/2013 of 30 August; Decree-Law 210/2015 of 25 September; Law 70/2013 of 30 August Article Labour Code, Article 366; Decree-Law 210/2015 of 25 September; Law 69/2013 of 30 August; Law 70/2013 of 30 August
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A.I.M.I. or additional I.M.I. (rates) At the end of December 2016 the Portuguese parliament as part of the yearly State budget related to 2017 approved a new law also known as: DL 42/2016 of 28-12-2016.
In future we will refer to this as A.I.M.I. which stands for “Adicional Imposto Municipal Imobiliário” a complementary tax to the I.
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When a property is divided in fractional units it is as you well know constituted in horizontal property. If all fractional units resulting from the horizontal property title belong to the same owner, there is no condominium but if, at the same time, each fractional unit belongs to a different owner, we have in fact a condominium.
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Local Lodging and another clampdown on illegal rentals Local Lodging has finally come into its own. Known internationally as “self-catering accommodations”, new statutes regulating this business are solely dedicated to the activity in its own right, rather than being seen as an afterthought to general tourism as in the past. Simplification The initial legislative goal was to simplify, an end admirably achieved.
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Non-habitual residents Portuguese special tax regime Introduction Portugal created a special personal income tax regime for new residents which offers attractive tax opportunities for foreign pensioners.
This summary provides a brief overview and explains the main guidelines and potential implications of this regime for foreigners and Portuguese individuals settling in Portugal after an extended period of living abroad.
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There was a time in which not a single Spanish law firm that prided itself would pass on the opportunity to heartily recommend its affluent non-resident client base (and even foreign residents) to acquire and own property in Spain by means of corporate structures ranging from the simple to the overtly complex often involving a multijurisdictional approach.
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