INSIGHTS & BRIEFS

Travelling with an expired residence card may create difficulties, especially when crossing borders. Before travelling, it is important to check whether you have valid proof of renewal, an appointment confirmation, or any other document confirming that your residence status remains pending or regularised in Portugal. In these circumstances, using direct flights from and to Portugal may also help, as this may reduce the risk of additional questions or difficulties with border authorities in other Schengen countries.

No. Family reunification is a separate procedure and requires the submission of specific documents. Even when the main applicant already holds residency, family members must still meet the applicable legal requirements.

Yes. Under the Portuguese Nationality Law currently in force, EU citizens may generally apply for Portuguese nationality after seven years of legal residence, provided that they meet the remaining legal requirements. The CRUE is normally valid for five years. EU citizens who continue to reside in Portugal should then obtain the permanent residence card provided for under Article 16. Together, these documents provide important evidence of the applicant’s legal residence history and should be reviewed alongside any other supporting documents before preparing the nationality application.

Yes. EU citizens who intend to live in Portugal for more than three months should obtain the CRUE, the Certificate of Registration of an EU Citizen. The CRUE confirms the exercise of the EU citizen’s right of residence in Portugal. A NIF, bank account, lease agreement or tax registration does not replace this residence registration.

Under Article 98 of Law 23/2007, family reunification generally requires the sponsor to have held a valid Portuguese residence permit for at least two years.

For a spouse or partner, this period may be reduced to 15 months where the couple lived together for at least 18 months before the sponsor entered Portugal. The waiting period does not apply to certain family members or to the families of investors, highly qualified workers, EU Blue Card holders and recognised refugees.

Non-EU family members of EU citizens may apply for residence in Portugal without first obtaining a residence visa.

For other non-EU nationals, a residence visa is generally required, although limited exceptions apply, including to certain highly qualified professionals, investors, students and specific situations covered by Article 122 of Law 23/2007.

The Portuguese Government is currently considering changes that may significantly restrict these exceptions. Until any amendments are approved and enter into force, the existing legal regime continues to apply.

Not always. Birth in Portugal does not automatically grant Portuguese nationality. In most cases, the parents’ legal residence status and the length of their residence in Portugal are decisive. Under the current rules, at least one parent must generally have been legally residing in Portugal for five years at the time of birth.

Transitional rules may apply to applications submitted before the new law entered into force. The date of submission is therefore key to understanding which legal regime may apply to each case.

Yes, but the rules have become more restrictive. Previously, a child born in Portugal could acquire Portuguese nationality at birth if one parent had been residing in Portugal for at least one year, regardless of the residence title held. 

Under the current law, at least one parent must have legally resided in Portugal for a minimum of five years at the time of the child’s birth.

This means that residence in Portugal alone is no longer sufficient: the parent must have been legally resident throughout the required five-year period.

No. Nationality applications submitted before the new Nationality Law entered into force continue to be assessed under the previous legal framework.

This means that the new eligibility requirements introduced by the reform do not apply to administrative proceedings that were already pending when the new law entered into force.

Applicants must, however, continue to comply with any requests for additional documents or information issued while their application is being process

Yes. Since 19 May 2026, descendants in the third degree in the direct line of Portuguese nationals of origin may apply for nationality by naturalisation, provided they have at least five years of legal residence in Portugal. 

They must also satisfy the requirements of Article 6(1), including adulthood, Portuguese language and cultural knowledge, civic knowledge, security-related conditions and sufficient means of subsistence. The implementing regulation remains pending.

Tax residency is usually linked to the number of days spent in Portugal or to having a habitual residence available here. If you become tax resident you are obliged to declare your worldwide income in Portugal.

Portuguese tax residents may be required to report income earned abroad, even if that income was already taxed in another country. Each case should be reviewed carefully to avoid omissions or double taxation issues.

Upfront costs typically include IMT (Property Transfer Tax), which varies according to the property value, location and intended use, and Stamp Duty, generally charged at 0.8% on the taxable of thre acquisition. If the purchase is financed through a mortgage, additional Stamp Duty may apply, generally at 0.6% where the loan term is five years or more. Property owners are also liable for annual IMI (Municipal Property Tax), generally charged at a rate between 0.3% and 0.45% of the property’s taxable value, depending on the municipality. Buyers aged 35 or under may qualify for IMT and Stamp Duty exemptions when purchasing their first property for their own permanent residence, subject to the applicable legal requirements and value tresholds.

Generally, Capital Gains Tax applies if the property sale results in a financial profit. Both residents and non-residents are taxed on 50% of the net gain, which is then added to their annual income and subject to progressive tax rates. Eligible expenses, such as documented renovation costs, property acquisition costs, and real estate agency fees, can typically be deducted to reduce the taxable amount. Total or partial exemption may apply if the sale proceeds are reinvested into another primary residence within 36 months, subject to specific legal conditions.

Non-residents are taxed in Portugal on rental income from Portuguese property.

Residential rental income is generally taxed at 25%, although qualifying residential leases may benefit from a 10% rate under the new rules in force from 2026. 

Certain expenses incurred to obtain or secure the rental income, including eligible maintenance and repair costs, condominium and IMI tax, may be deducted if properly documented.

Incorporating a company in Portugal usually requires defining the shareholders, directors, share capital, corporate purpose and location. Having these elements prepared in advance helps make the process faster and smoother.

Corporate minutes are not just a formality. They create a real record of company decisions and may be required by banks, auditors, investors or authorities when reviewing the company’s activity.

Legal due diligence helps identify registry, licensing, tax, lease, planning or condominium issues before completion. This step is essential to understand exactly what is being purchased and to avoid unpleasant surprises later.

Before signing a CPCV, buyers should carefully review the price, deposit, deadlines, conditions, licences, financing clauses and consequences of default. Once signed, the agreement usually creates binding obligations.

In addition to the standard property documents, buyers should request evidence of the renovation works carried out. Depending on the nature of the works, this may include planning approvals, completion certificates, contractors’ warranties, technical reports and invoices.

It is also important to verify whether the works required municipal authorisation and whether they were carried out in compliance with Portuguese planning and building regulations.

Reviewing this documentation before signing any binding agreement can help identify legal or technical issues and reduce the risk of unexpected liabilities after completion.

A payment order should not be ignored. There are deadlines to react, and failing to respond may allow the creditor to move forward with enforcement measures.

In some cases, simplified debt recovery procedures may be available in Portugal. These mechanisms can be faster than ordinary court proceedings, but the right strategy depends on the amount, documents and debtor’s position.

Before buying shares in a Portuguese company, it is important to check its corporate records, accounts, tax and Social Security position, debts, key contracts, employees, licences and any ongoing disputes.

A share purchase does not erase the company’s past liabilities. Due diligence helps identify hidden risks and can lead to price adjustments, specific indemnities or other protections in the purchase agreement.

Employers must compensate employees for additional expenses directly resulting from telework, including increased electricity and internet costs and, where applicable, the use of personal computer equipment. 

The amount should be agreed in writing. For tax and Social Security purposes, compensation is exempt up to daily limits of €0.10 for electricity, €0.40 for internet and €0.50 for personal computer equipment.

Births, marriages and deaths concerning Portuguese citizens that occur abroad must be registered in Portugal, so that the Portuguese civil registry accurately reflects the person’s civil status.

Where the event has already been registered by the competent foreign authorities, it is generally entered into the Portuguese civil registry by transcription of the relevant foreign certificate. Transcription may also be required when a person acquires Portuguese nationality and can be important for nationality applications, succession matters and other procedures involving civil status.

The process is usually handled through a Portuguese Conservatória or consulate and may require the foreign certificate to be apostilled or legalised and accompanied by a certified translation, where applicable.

Following a criminal complaint, the Public Prosecutor’s Office generally opens an investigation (inquérito) to determine whether a crime was committed, identify those responsible and gather evidence. The investigation may include witness statements, documentary evidence and expert examinations.

Once concluded, the Public Prosecutor may dismiss the case or bring charges if sufficient evidence exists. In certain circumstances, an optional instruction phase (instrução) may follow, before the case proceeds to trial (julgamento).

Yes. The procedure depends on where the divorce was granted. Divorces granted in an EU Member State bound by the Brussels IIb Regulation are generally recognised in Portugal without separate recognition proceedings. 

Divorces granted outside the EU generally require review and confirmation by a Portuguese Court of Appeal, unless an international convention or specific regime applies. 

Once recognised, the divorce can be registered in Portugal and produce its legal effects.

Once concluded, the Public Prosecutor may dismiss the case or bring charges if sufficient evidence exists. In certain circumstances, an optional instruction phase (instrução) may follow, before the case proceeds to trial (julgamento).