F.Y.I.

Land registry in Portugal (Registo Predial) – Legal certainty for buyers, sellers and heirs

The Portuguese land register (Registo Predial) makes the legal status of real estate public, thereby increasing security in real estate transactions. Among other things, it shows who the owner is, what encumbrances (e.g. mortgages) exist and which entries are current or still pending. The digital Certidão Permanente (permanent land register certificate) can be viewed online. 1) Legal nature of the register: presumption rather than acquisition of rights The Portuguese land re

Legalisation of illegal buildings in Portugal: legal framework and procedure

Introduction Carrying out construction work without the necessary authorisation – whether a building permit or prior notification , depending on the case – raises complex questions. Is legalisation possible? What conditions apply? What consequences may arise? This article explains the legal framework and the applicable procedure. 1. Is legalisation possible? The first step is to check whether legalisation is permissible. This depends on whether the applicable laws and regula

Modular construction or prefabricated houses in Portugal: Legal framework and permit requirements

Despite the simple and inexpensive construction of such structures, the question often arises as to whether prior approval is required for this type of construction. Recent legislation has now clarified this issue. What are modular or prefabricated buildings? Modular structures are permanent buildings consisting entirely or partially of industrially prefabricated components . These components – whether load-bearing or non-load-bearing – are designed to be connected either b

Grandfathering in Portuguese building law: What applies to existing buildings?

Was ist Bestandschutz nach dem Portugiesischen Recht? Welche Gebäude genießen Bestandschutz in Portugal? Welche sind die Konsequenzen?

Overview: Building in Portugal

Legal basis, municipal regulations and legal practice Portugal is considered an attractive location for builders and property investors. At the same time, the legal requirements for construction projects are complex and strongly influenced by local conditions. Anyone wishing to build in Portugal must familiarise themselves not only with national building law, but also with municipal spatial planning regulations and their practical implementation by local authorities. Legal ba

Housing Support Measures in Portugal – Overview of the Current Legislative Proposal

After the government presented the so‑called “tax shock” on housing last December, the Parliament approved a comprehensive tax package in its general debate on 9 January , aimed at easing the housing crisis in Portugal. The package remains under the legislative process and may still be amended during subsequent parliamentary discussions and votes. Nevertheless, it already outlines several tax relief measures and incentives designed to stabilise the housing market and impro

Property Purchase in Portugal – Update of the Tax Base for Property Transfer Tax for 2026

The Portuguese Budget Law for 2026 has updated the tables used to calculate the real estate transfer tax to be paid in the context of the purchase of a residential building: A. Mainland: a) For own and permanent residential purposes: Calculation amount (real estate price in euros) Marginal rate to be applied Amount to be deducted Up to 106 346 From more than 106 346 to 145 470 From more than 145 470 to 198 347 From more than 198 347 to 330 539 From more than 330 53

Tax refund for non-residents: property sales in Portugal

If you are not resident in Portugal and sold a property in 2021 or 2022 , you probably paid 28% income tax on the entire capital gain on the property . In contrast, tax residents in Portugal were only taxed on 50% of their property gains . The European Court of Justice (ECJ) ruled that this unequal treatment violates EU law , in particular Article 63 of the Treaty on the Functioning of the European Union , which guarantees the free movement of capital . As a result, Portug

Anwalt Immobilienrecht Marlene Sennewald Sippel

Questions and answers about buying property in Portugal

Die wichtigsten Fragen und Antworten zum Immobilienkauf in Portugal

Purchase of real estate - The legality of buildings will no longer be controlled, in Portugal, in the context of the notarization of purchase contracts, effective from 1 January 2024.

On January 8, 2024, Government Law No. 10/2024 came into force, simplifying various procedures in public building law and spatial planning law. One of the most important changes concerns the elimination of the requirement to submit the occupancy permit (or a certificate of the corresponding exemption) and the technical building description when concluding purchase agreements. This exemption has been in effect since January 1, 2024 . What does this mean for purchase contr

Further publications of Marlene Sennewald Sippel:

In German:

Immobilienkauf in Portugal: Welche Sicherheit bietet der Vorvertrag? ("Buying property in Portugal: What security does the preliminary contract offer?" > read article

In Portuguese:

“A crise do princípio da primazia do direito da União Europeia: algumas considerações sobre o acórdão do Tribunal Constitucional Alemão de 5 de maio de 2020” (“The crisis of the principle of the primacy of European Union law: Commentary on the ruling of the Federal Constitutional Court of 5 May 2020”), in Revista da Concorrência e Regulação No. 42 and 43, March/September 2020 (in co-work with Miguel Pena Machete) > read article

“Portugal, um destino atractivo para o investimento alemão” (“Portugal: an attractive destination for German investors”) in “O Público” (2017) > read article

“A extensão da liberdade de circulação dos trabalhadores aos familiares nacionais de estados terceiros” (“The extension of freedom of movement for workers to include family members from third countries"), in Temas de Integração – 2nd Semester 2016 – No. 36, Francisco do Amaral, Manuel Carlos Lopes Porto, Almedina

“Acórdão Yunying Jia (Liberdade de estabelecimento)” (“Yunying Jia judgment – Freedom of establishment”), in Jurisprudência, Cunha Rodrigues, Comentários, Organizors: Eduardo Paz Ferreira, Maria Luísa Duarte, Miguel Sousa Ferro. - Lisbon: AAFDL, 2013, p. 46 and ff. (in co-work with Manuel Lopes Porto)

“O instituto da convolação da tutela cautelar em tutela final urgente consagrado no artigo 121.º do CPTA” (“The conversion of an interim injunction into a main action, as provided for in Article 121 of the Portuguese Code of Administrative Procedur”) in Revista (online) de Direito Público e Regulação, No. 5 (March 2010), p. 63 and ff. > read article

“Os contratos urbanísticos para planeamento” (“Planning contracts in urban planning law”) in Boletim da Faculdade de Direito da Universidade de Coimbra, No. 85 (2009), Coimbra, p. 829 and ff..

A discricionária flexibilização do conteúdo do PDM (“The flexibilisation of the content of the urban development plan due to discretionary powers”), Master Thesis, 2009 (Library of the Faculty of Law, University of Coimbra)