Go back to News
NEWS
Nuno de Oliveira Garcia on the decrease of withholding tax rate | Expresso
The Expresso includes in this article statements from Nuno de Oliveira Garcia, a partner in the tax practice of the Lisbon office, on the article “What does the decrease in the withholding tax rate mean for your portfolio?
Nuno de Oliveira Garcia states that “I prefer a regime with less refund than a regime with more withholding. In Portugal we talk about refunding the IRS, when the IRS should be paid and not returned.
Download the PDF and read the article.
Nuno de Oliveira Garcia states that “I prefer a regime with less refund than a regime with more withholding. In Portugal we talk about refunding the IRS, when the IRS should be paid and not returned.
Download the PDF and read the article.
Lawyer mentioned
Nuno de Oliveira Garcia – Partner
Press contact
Sandra Cuesta
Director of Business Development, Marketing and Communications
Sandra Cuesta
Director of Business Development, Marketing and Communications
More information about
Gómez-Acebo & Pombo
PUBLICATION
3 days ago
Paradoxes of non-binding and entire agreement clauses being meta-clauses
Inasmuch as functioning as meta-clauses, non-binding and entire agreement clauses are paradoxical in a number of ways.
PUBLICATION
4 days ago
Social security deregistration over the weekend or on a non-working day to re-register on the next working day may be exempt from penalties
Employees who are deregistered over the weekend or on a non-working day and re-registered on the following working day do not engage in any conduct classified as a violation under employment penalty rules, although the employer’s conduct may, where applicable, be subject to liability of a different nature.
PUBLICATION
4 days ago
Air Berlin's insolvency proceedings in Spain and claims arising from employment contracts
The judgment, in line with the guidelines provided by the Court of Justice of the European Union on referral of questions raised in this case, offers interesting insights into the interpretation of the relationship between universal insolvency proceedings and territorial insolvency proceedings.
PUBLICATION
5 days ago
Pharma & Healthcare No. 50
The newsletter covers the main developments in Pharma & Healthcare legislation and case law.
PUBLICATION
18 Sep, 2026
Resolved bank found liable as pledgee of third-party owned shares in the bank
The fiduciary nature of the managed investment relationship supports the view that the bank should be liable for the loss of the pledged item because there would not have been such loss had the client’s order been executed prior to the bank’s resolution — but not for the reason given in the judgment.
PUBLICATION
15 Sep, 2026
Sale of essential assets without shareholder approval and the enforceability of such violation against third parties
The Supreme Court (Judgment no. 881/2026 of 9 June) has held that Article 234(2) of the Companies Act is applicable by analogy in a case where a company director disposed of essential company assets without the required authorisation from the shareholders in general meeting (Art. 160(f) of the Companies Act).
PUBLICATION
11 Sep, 2026
Emails sent by a company to its staff during collective bargaining do not always violate freedom of association
Emails sent by a company to its staff during a negotiation process do not, in and of themselves, constitute anti-union interference or unlawful pressure, provided they fall within the scope of the company’s freedom of expression and the legitimate defence of its business interests.
PUBLICATION
11 Sep, 2026
Public consultation now open on the Royal Decree regulating the requirements for energy sustainability, environmental sustainability, digital resilience and digital sovereignty applicable to data centres
PUBLICATION
11 Sep, 2026
Agreement offsetting leasehold improvements against future commercial lease payments: third-party purchaser takes the stage
Is a set-off agreement enforceable against a purchaser seeking to collect new lease payments? Although the answer is not clear-cut, ultimately the lessee will not leave without compensation for the improvements