Obligation to keep books and documents in the liquidation of companies

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The General Directorate of Legal Certainty and Public Faith (DGSJFP) has, through its decision of 14 January 2025, has confirmed the need to include in the public deed of liquidation the liquidator’s statement regarding his obligation to keep the commercial books and other corporate documentation or, where appropriate, the indication of its non-existence, as required […]

Portuguese 2025 State Budget – main tax measures

The Portuguese State Budget for 2025, enacted through Law no. 45-A/2024 of December 31, introduces a series of tax measures aimed at at strengthening  the competitiveness of companies and improving employees compensation. The following changes took effect on January 1, 2025. 1. Adjustments to the Corporate Income Tax (IRC)   (a) Reduction in Corporate Tax […]