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WLA CO-PRACTICE · PORTUGAL · WESTERN EUROPE

PORTUGAL.
IFICI. HNW RESIDENCY.
EU GATEWAY AND
ATLANTIC BRIDGE.

WLA holds exclusive co-practice partners across All nine WLA core practices in Portugal — Lisbon and Lagoa. Portugal is the leading HNW residency destination in Europe, home of the IFICI tax regime, and a primary hub for Brazil-EU corridor mandates.

FIND A PORTUGAL SPECIALIST → HOW CO-PRACTICE WORKS
IFICI
20% flat rate for qualifying income
Golden Visa
Still open — real estate excluded
EU Gateway
Common law-friendly civil system
Portuguese
Language bridge to Brazil/Angola
LEGAL SYSTEM · PORTUGAL

THE LEGAL
LANDSCAPE OF
PORTUGAL.

Civil law jurisdiction based on Portuguese civil code. Portuguese Companies Code for company law. Portuguese Competition Authority (AdC) for merger control. AIMA (successor to SEF) for immigration and residence. IFICI (International Tax Status for Inbound Individuals) replaces NHR from 2024 — 20% flat rate for qualifying income. Atlantic bridge jurisdiction connecting EU with Brazil and lusophone Africa.

KEY COURTS & INSTITUTIONS
Supreme Court — Supremo Tribunal de Justiça
Lisbon and Porto Courts of Appeal
CAC — Centre of Arbitration of the Chamber of Commerce
Portuguese Competition Authority (AdC)
CNPD — National Data Protection Commission
AIMA — immigration and residence authority
REGULATORY ENVIRONMENT
AdC — Portuguese merger control
AIMA — immigration and residence applications
AT — Portuguese Tax and Customs Authority
IFICI — application and ongoing compliance
INPI — Portuguese National Institute of Industrial Property
Portuguese Law Society — legal practitioners regulation
WLA INTELLIGENCE · PORTUGAL · LIVE

REGULATORY SIGNALS
FROM
PORTUGAL.

WLA Intelligence tracks regulatory changes, enforcement trends, and deal climate signals from Portugal in real time — updated by the WLA Portugal co-practice partner.

SIGNAL
DETAIL
STATUS
IFICI
TAX REGIME
Portugal IFICI — 20% Flat Rate Replacing NHR from 2024
IFICI now fully operative. 20% flat rate for qualifying income for qualifying inbound individuals. WLA Lagoa (AM-Almeida Monteiro) has prepared comprehensive IFICI client guidance for HNW individuals relocating to Portugal.
ACTIVE
GOLDEN VISA
RESIDENCE
Portugal Golden Visa — Still Open — Real Estate Route Closed
Golden Visa still available via qualifying investment routes excluding residential real estate. WLA monitors all route changes and advises on Portugal-UAE dual residency combinations.
ACTIVE
AIMA
IMMIGRATION
AIMA — Successor to SEF — Processing Times Under Review
AIMA (successor to SEF) now processing most immigration applications. Processing times improving. WLA Lagoa co-ordinates AIMA applications alongside IFICI tax advice as one integrated relocation programme.
HIGH
BRAZIL-PORTUGAL
CORRIDOR
Brazil-Portugal Legal Corridor — Lusophone M&A Demand Rising
Portuguese-language legal framework shared between Portugal and Brazil makes the corridor uniquely tractable. WLA monitors Brazil–Portugal M&A demand and advises on EU gateway structuring for Brazilian clients.
WATCH
WLA QUALIFIED™ PARTNER FIRM · PORTUGAL

THE WLA
PORTUGAL
CO-PRACTICE PARTNER.

WLA designates one exclusive partner firm per practice per jurisdiction. The WLA Portugal partner firm is the sole WLA co-practice partner for Portugal mandates — WLA Qualified, reviewed annually, and briefed simultaneously with every other WLA firm on every cross-border matter involving Portugal.

GD
WLA QUALIFIED™ PARTNER · PORTUGAL
AM-Almeida Monteiro
Lagoa, Portugal
Guadalupe De Almeida · Managing Partner

AM-Almeida Monteiro is a Portuguese law firm and WLA Immigration Practice Group lead. Guadalupe De Almeida co-ordinates WLA co-practice for Portugal mandates across immigration, private clients, and real estate — specialising in IFICI applications, Golden Visa, and HNW relocation from the Gulf, Asia, and the Americas.

BRIEF WLA PORTUGAL →
PRACTICES HELD IN PORTUGAL
CORPORATE M&A
CSC · AdC · FDI
DISPUTES
CAC · Lisbon Courts
TAX
IFICI · IRC · Transfer Pricing
IP
INPI · EUIPO · Madrid Protocol
IMMIGRATION
IFICI · Golden Visa · D7 Visa
EMPLOYMENT
Labour Code · Works Committees
NEED A PORTUGAL
SPECIALIST?
BRIEF WLA. 48H.