Portugal: Corporate and Company Law

Banco de Portugal has significantly expanded the mandatory use of the European Central Bank's IMAS Portal for processing regulatory procedures involving credit institutions. The new Instruction 2/2026 consolidates electronic submission requirements and extends digital processing to authorisation applications, qualifying shareholding notifications, and branch establishment procedures.

Portugal is a popular destination for foreign investors, thanks to its buoyant economy, favourable tax climate, and strategic location in Europe.

The Authority for Working Conditions (ACT) is once again notifying companies to submit, within 120 days, a plan to assess pay differences between women and men, in accordance with Article 5 of Law No. 60/2018.