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President Enacts Citizenship Law Post Constitutional Court Approval

Feb 26, 2024

On February 24, 2024, Portuguese President Marcelo Rebelo de Sousa enacted a new nationality law following the constitutional court’s affirmation of the constitutionality of alterations made to Portuguese citizenship for descendants of Portuguese Sephardic Jews. These changes were prompted by concerns that the new alterations to the nationality law could exacerbate the situation of hostages in Gaza, where Portuguese nationality requests are pending.

On February 20, 2024, the constitutional court ruled, by majority, that this alteration does not harm the legitimate expectations of applicants for nationality nor compromise the dignity of the human person. Consequently, the measure was deemed constitutional for this transitory regime. The court clarified that it does not impose any restrictions on rights, freedoms, or guarantees, nor does it violate the principle of trust protection, in accordance with the rule of law.

The President of the Portuguese Republic's enactment serves to endorse a series of legislative amendments to the nationality law, with the following being particularly noteworthy:

The five-year period needed to pursue citizenship starts to count from the day of application for residency rather than the date of the first residency permit;
The new regime for descendants of Sephardic Jews;
The recognition of paternity of adult applicants;
The impact of restrictions imposed by the EU and the UN on the citizenship applications;
The introduction of biometric data collection in citizenship applications.

The amendments to the citizenship law were approved in the Portuguese parliament on January 5, 2024. The majority of votes came from the Partido Socialista, Iniciativa Liberal, Bloco de Esquerda, Pessoas, Animais e Natureza, and Livre parties. The Partido Social Democrata abstained, and three members of parliament from the Partido Socialista also abstained. The Chega and Partido Comunista Português parties voted against the amendments.

Article 6 specifies the conditions for granting nationality by naturalisation. It includes a provision that the final approval for such a grant will now be given by an evaluation commission. This commission will be appointed by the relevant government official responsible for the area of justice. The commission will comprise representatives from the competent services, researchers or teachers, and representatives of Jewish communities.

Should you require further assistance on this matter or any other related issues, please do not hesitate to contact us. We will be delighted to offer our support.

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Benefits of Personal Income Tax for Young Professionals

by Diogo Pedro • 07 May, 2024

Over the past four years, young workers who earned their first income as employees or self-employed individuals have been eligible for a tax benefit in their personal income tax, known as 'IRS Jovem”. This benefit is intended to offer young workers the possibility of minimising their tax obligations, allowing for a higher amount of disposable income. To enjoy this benefit, taxpayers are required to comply with the following requirements: Have a complete course of level 4 or higher studies on the National Qualifications Framework (high school level acquired through double certification and aimed at pursuing higher education such as a bachelor’s degree, a master’s degree, or a PhD). Age between 18 and 26 years old. Considered independent, i.e., no longer included in the parent’s household for tax purposes. The specified age limit includes individuals up to 26 years old, inclusive. However, this limit is extended to 30 years old for taxpayers who have completed a degree at level 8 of the National Qualifications Framework (PhD). In 2024, this tax benefit has been improved, with increased tax exemption rates and an expanded range of applications over time. In this sense, upon completing the course of studies required, the individual may qualify for an exemption from personal income taxes for a duration of 5 years, as explained in the following details: 100% of the income in the first year with a cap of 40 times the Social Support Index – “IAS” value (€20.370,40). 75% of the income in the second year with a cap of 30 times the IAS value (€15.277,80). 50% of the income in the third and fourth year with a cap of 20 times the IAS value (€10.185,20). 25% of the income in the fifth year with a cap of 10 times the IAS value (5€.092,60). Moreover, the exemption can only be used once by the same taxpayer and should be requested when preparing and filing the personal income tax return. It is also important to acknowledge that this benefit has implications for withholding tax, allowing adjustments to the value subject to withholding tax. However, be aware that, while the withholding tax rate applied corresponds to the total amount of income earned, it is only applicable to the portion that is not exempt. If you have any questions or need assistance with this or related matters, feel free to reach out . We would be delighted to help you.

Being an urgent process, this legal action has priority over legal actions not deemed to be urgent.

My application has been pending for months with the Immigration Office - AIMA. What can be done?

by Sara Ferreira • 29 Apr, 2024

It is known to the general public that the Portuguese Immigration Office (AIMA) has not been able to timely approve residency authorisation requests within the legal timeframe defined to do so, thus resulting in residency applicants having their applications on hold for months, in some cases even years. One way to tackle this inaction from the Immigration Office is to file a legal action, namely the Subpoena for rights, freedoms and guarantees of the citizens.