Essential Business



2019 State Budget – What remains to be done about capital gains taxation


Gonçalo Bastos Lopes

Catarina Ribeiro Caldas

Cuatrecasas partner

Cuatrecasas associate lawyer

The tax treatment of capital gains obtained by non-­residents upon transfer of shares in resident companies is worse than that applicable to capital gains obtained by residents. The Corporate Income Tax (“CIT”) regime on capital gains obtained by non-residents upon transfer of shares ­deriving their value, directly or indirectly, mainly from real estate located in […]


Portugal’s anti-business culture persists despite NHR tax scheme

Despite the Portuguese government’s Non-Habitual ­Resident tax regime, the Golden Visa and now the Tech­nology Visa, Portugal still has one of the highest tax regimes in the European Union. Essential columnist David Sampson takes a critical look. The chairman of the Portuguese Association of Family Companies (Associação das Empresas Familiares) recently complained that “politicians say […]


John Daniel – Managing Partner of GEG Engineering

John Daniel is the Managing Partner of GEG Engineering – an international ­engineering design and consultancy company, headquartered in Porto, since 1987. GEG develops multidisciplinary engineering services, consultancy and ­management responsibilities, assuring the client the control of all the stages of the process, from the economic feasibility and value engineering studies, to [...]