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Know-How

The taxation of income from digital tokens (cryptocurrencies, NFTs, etc.) in Portugal

14-09-2021
In practice and on simplistic terms, digital tokes are lines of computer code, to which a certain value may be assigned, and which are registered and controlled by an interconnected database system (peer-to-peer network) that keeps a permanent transaction record (blockchain), protecting the tokens of counterfeits or thefts, as well as the identity of their holder. Without prejudice to the qualification difficulties this new reality poses...
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Authentication of private acts through video-conference in portugal: An innovative tool

27-08-2021
The commercialisation in the national legal framework is an innovative regime that places a new and relevant tool for the provision of public services, with a high impact on legal commerce, at the disposal of citizens, companies and professionals, without, however, foregoing the observance of the formalities legally imposed for the practice of acts and offering identical guarantees of security and authenticity
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Taxation of the social media influencers

19-08-2021
The development of Information Technologies in a global world has given rise to new business models, which escape a clear and direct tax regulation. The digital economy, in particular, has, moreover, promoted, at a racing pace, the erosion of tax bases and the creation of situations of tax immunity, which should be avoided, from the outset, in the name of the sustainability of tax systems.
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Taxation of non-residents capital gains with the sale of real estate located in Portugal

17-08-2021
With the most recent decision of the Court of Justice of the Europe Union, the line of case-law that oblige, under the EU law, to apply to non-resident taxpayers the rule which determines the consideration of only 50% of capital gains earned on the sale of real estate in Portugal was reinforced.
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Estate Planning from Portugal (civil and tax perspectives)

13-07-2021
When a succession does not have contact with several jurisdictions, it will not be difficult, in principle, to determine the applicable national law. However, in the globalized world that we live in, there are ever more (personal, family and estate) situations that are linked to several locations. Indeed, if an inheritance process has elements of connection with the Portuguese jurisdiction, but also with other jurisdictions, it is ...
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