Capital gains exemption for reinvestment.
Under Decree-Law 97/2026, the tax exclusion now also applies to the sale of second homes, provided the proceeds are reinvested in residential rental.
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Technical notes.
Reasoned reading.
Short analyses on recent case law, regulatory changes, and readings of cases. Published by the partners and department coordinators.
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Nationality Law: what changed in 2026.
New minimum residence period (7 or 10 years), a new way of counting it and the end of automatic acquisition by adoption. The changes and who is affected.
Read note →Shared custody: how the courts decide.
The legal framework of parental responsibilities, the best interests of the child and the evolution of alternating residence after Law 65/2020.
Read note →Harassment at work and employee rights.
Moral and sexual harassment, the employer’s duty to ensure a healthy workplace, the right to compensation and termination of the contract for just cause.
Read note →Discharge of remaining debts.
The “fresh start” regime under the Insolvency Code: who can benefit, the three year assignment period, and which debts are covered or excluded.
Read note →Regular publication. Technical notes signed by the firm’s lawyers, published in Portuguese.
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