Archive for October, 2015
  • Non-Habitual Resident – Favored Tax Regime

    Non-Habitual Resident – Favored Tax Regime

    The  Investment Tax Code, approved by Decree-Law no. 249/2009 of September 23, created the Tax Regime for the Non-Habitual resident though the Income Tax, aiming to attract to Portugal non-resident qualified professionals in activities of high value added or of intellectual and industrial property or know-how, as well as pension beneficiaries obtained abroad.

    A citizen can request the enrollment as a non-habitual resident if he satisfies the following conditions:

    • To be considered, for tax effects, a resident in Portuguese territory according to any of the established criteria in numbe1 of the article 16 of the IRS Code in the year in which it is intended to begin the taxation as non-habitual resident;
    • Not to be considered resident in Portuguese territory in any of the five years prior to the year in which it is intended to begin the taxation as a non-habitual resident;
    • To exercise activities of high value added, with a scientific, artistic and technical character in the terms of Ministerial Order no. 12/2010 of January 7th.

    A citizen who is considered a non-habitual resident acquires the right to be taxed as such in the 10 consecutive years (non extendable period) including and starting on the year of his enrollment as a resident in the Portuguese territory, as long as he is considered a resident in each one of those 10 years.

    It is stressed that the enjoyment of the right to be taxed as a non-habitual resident, in each year of the period previously referred, depends on being, in that same year, considered resident in the Portuguese territory.

    The net income of the Categories A (contractual work) and B (self-employed work) earned in activities of high value added in the terms of the Ministerial Order no. 12/2010 of January 7th, by non-habitual residents in Portuguese territory, are taxed at the special rate of 20%, if not exercised the option for aggregation.

    Concerning the remaining income of the categories A and B (not taking into account the high value added) and the income of the remaining categories, earned by non-habitual residents, the same included and taxed according the the general laws established by the IRS code.

    Non-habitual resident

    Non-habitual resident |

  • Partnership held for Brazilian Market

    Brazil Lawyer | Partnership held for Brazilian Market

    Fa LegalOnline is very pleased to announce the partnership held for Brazilian Market, celebrated with Felipe Kfuri, lawyer and founding partner of the law office Kfuri Advogados, graduated in 1994 by the University of Rio de Janeiro County- UERJ.

    Master in Internacional Relationships by the Internacional Relationships’ Institute – IRI- from Pontifical Catholic University in Rio de Janeiro – PUC, 1999.


    Main activities performed:

    National or international public tender processes to award infrastructure projects, including bidding, electric energy and renewable energy, Concessions to the private sector for roads, railroads, ports and terminals, urban mobility, mining, oil and natural gas.

    Was in-house lawyer at Michelin, in Sepetiba Tecon (container terminal); and was lawyer at Machado Meyer Sendacz Ópice Advogados e LOB-SVMFA Advogados – Infrastructure projects.

    Currently is a member of the Fiscal Council on Natural gas concessionary companies.


    brazil lawyer | Brazil Lawyer


    A Fa LegalOnline has settled several partnerships with law firms in Romania (Bucharest) e and Brazil (Rio de Janeiro), which enables Fa LegalOnline to provide the necessary assistance to the issues related with the following areas of law:

    • Civil, Commercial, Corporate, Consumer, Administrative and Sports Law, and others (Romania).
    • Public Law, Administrative Law, Regulatory matters, contracts, corporate and others (Brazil)

  • Partnership held for Romanian Market

    Partnership held for Romanian Market | Romania Lawyer

    Fa LegalOnline is very pleased to announce the partnership held for Romanian Market, celebrated with Epure, Valentin, Romanian lawyer, Admitted to the Romanian Bar in 2002, specialized in Civil, Comercial and Sports Law.

    Master in Financial Law, Banking Litigation and Insurances at the Academy of Economic Studies in Bucharest (Romania).

    Main activities performed:

    Founded his own law firm from 2011 in Bucharest which has been growing through the years.

    From 2002 to 2011, worked for known law firms in Bucharest (Margarit, Florov & Partners, A.C.Pop Law Firm, Stefanica & Florea) having as clients many banks from Romania, public authorities (e.g. Municipality of Bucharest), and major public companies (e.g. TAROM, Bucharest Airport).

    From 2007-2014 – worked with the Professional League of Football from Romania as member of jurisdictional committees.

    From 2012-2014 I was the President of Disciplinary Committee.


    We are certain that all conditions are gathered to provide you a service of excellence.

    Thank you for your trust!


    romania Lawyer | Romania Lawyer


    Fa LegalOnline has settled several partnerships with law firms in Romania (Bucharest) e and Brazil (Rio de Janeiro), which enables Fa LegalOnline to provide the necessary assistance to the issues related with the following areas of law:

    • Civil, Commercial, Corporate, Financial Law, Banking Litigation and Insurances, Consumer, Administrative and Sports Law, and others (Romania).
    • Public Law, Administrative Law, Regulatory matters, contracts, corporate and others (Brazil)

  • What is a trademark?


    A trademark is a sign used to identify products and services, distinguishing them from others alike.

    It has a identifying and distinguishing function, being through it that the company is favored and protected in the competition game!

    According to the Industrial Property Code, the trademark can be constituted of a sign or group of signals susceptible to graphic representation, namely words, including names of people, designs, letters, numbers, sounds, the shape of the product or of the respective package, given that they are adequated to distinguish the products or services of a company from those of another companies.

    The trademark can, in the same way, be constituted by advertising sentences for the respective products or services, as long as they have a distinctive character, regardless of the recognized protection by copyright.

    The identification of the products through the trademark allows to reference, in an efficient way, the product for a index of quality and prestige, protects the image and guarantees the personalized (distinct) implementation of a given product or service in the market.




    Confidentiality agreement

    Confidentiality agreement?

    Is it important or just a mere formality? What slhould i pay attention to?

    Every time there is a necessity to disclose critical information that isn’t public knowledge, the Issuer (the person who discloses the information) should protect that information through a Confidentiality Agreement.
    The protected information must be as achievable as possible, in order to avoid signing a general contract until the subject can be, at least, determinable.
    In other words, one must set clearly the precise context in which the information will be disclosed (which information is disclosed and to what purpose).
    In a confidentiality agreement one should define the conditions in which the disclosure of the given information is allowed, the conditions of access to that information and the conditions in which the disclosure is not allowed!
    Furthermore, it is specially relevant the definition of penalty rules in the case of the non-performance of the agreement.
    The confidentiality agreement can also regulate other equally relevant questions, such as the transmission of ownership rights or license over the possible existence of intellectual/industrial property rights.




    The Portuguese Republic is a nation founded on democratic law, based on popular suffrage, pluralism of expression and democratic political organization, respect and guarantee of the accomplishment of the fundamental rights and freedoms and separation and interdependence of powers, aiming at the accomplishment of economical, social and cultural democracy and the further development of participatory democracy.
    These are basic examples of every citizen’s freedmon:

    The right to freedom and security.

    The right to openly express and disclose one’s thoughts through words, images or through any other mean, as well as the right to inform, to inform oneself and to be informed, without hindrance or discrimination.

    The freedom of press.

    The freedom to conscience, of religion and cult (which is inviolable).

    The free intellectual, artistic and scientific creation.

    The freedom to lean and teach.

    As well as the individual and family freedom, as it provides, namely, to the state, for family protection.

    Assure, in respect with individual freedom, the right to birth control, promoting information and access to the methods and means that assure it, and organize juridical and technical structures that allow the exercise of conscious maternity and paternity!


    Liberties| Rights


    The lawyer is obliged to defend the citizens’ rights, freedmon and guaranties.

    Rights, freedmon and guaranties are consecrated in the Constitution of the Portuguese Republic (Title 1) and in the International Conventions and Treaties, which Portugal subscribed, such as the Declaration of Human Rights and the International Covenant on Economic Social and Cultural Rights.
    Among the various rights, freedoms and guarantees, the access to effective judicial right and protection stands out, foreseen in article 20 of the Portuguese Constitution, particularly the numbers 1 and 2, according to which “it is assured to all the access to justice and courts for defense of their legally protected rights and interested, being that justice can’t be denied due the insufficient of economical funds” and “we have the right, in terms with the law, to information and legal consultations, to legal representation and to be accompanied by a lawyer before any authority”.
    The social responsibility of the lawyer makes him fight for the good administration of justice and assert the individual guaranties of harmony with the Law. And, therefore, it is the lawyer’s obligation to collaborate and act so that the law enforcement is done in a sane, correct, loyal, serious and fair manner.

     garantias dos cidadãos

    “”There is a rule of law when the a citizen´s right to justice is assured””


    Law enforcement

    The Law is a norm or group of juridical norms created through specific processes of the normative act and established by the competent authorities for that purpose.
    The juridical norms mandate or prohibit something in agreement with the justice and for the well-being of society in a whole, in a given era or historical contexto.

    Ignorance or bad interpretation of the law does not justify the non-compliance not does it free people from the sanctions established in it.
    The juridical norms obey to various principles such as the certainty, the proportionality, generality and impartiality.

    The law only stipulates towards the future, even though one gives it a retroactive efficiency, it is assumed that the already existent effect of the facts that the law is meant to regulate are reserved.

    When the law determines the substantial or formal validity conditions of any facts or it’s effects, it is understood that, in case of doubt, it only considers the new facts; however, when one disposes directly over the content of certain juridical relations, abstracting from their origin, it is understood that the law comprehends the relations already built that remain until the date of entry into effect.



  • Private international law




    The answers regarding which law is applied in a given case can be found in Private International Law (PIL), whether in international agreements or in any other law related subject.
    The main legislative source of PIL is Law of Introduction to the Civil Code. It contains the foundations to preventing and solving the conflicts of laws through the so-called “connecting factors”.
    The Federal Constitution and the Civil Procedure Code are national sources of the PIL, being that the internationality of Treaties, Protocols and Conventions signed by the countries tackle, in general terms, matters that enclose more than one juridical system. By doing so, the sources of PIL help to analyze which juridical system is applicable to a given case. It is worth mentioning that the doctrine (expert’s opinion) and the jurisprudence (group of decisions or steady tendency of the courts over a certain subject) are also sources of the PIL.
    The residence and nationality, as connecting factors of the PIL, determine the law applicable in cases involving questions of private individuals. When dealing with contractual obligations, however, the place of the  signing determines the substance and effects of the contract, being that there is a possibility of applying one more legislation to the related questions. This contractual freedom shouldn’t be confused with a choice of court-clause, which encloses exclusively procedural matter.
    Lastly, it is up to the lawyer a thorough examination in the preparation of the contact, being that examples above are but a little fraction of the complexity of practical cases.


  • Individual bankruptcy



    Individuals in bankruptcy may require a disclaimer of other liabilities which is not completely paid in the process of bankruptcy or in the five years previous to its closure.
    This institute aims to protect the debtors who are individuals, since it is the intent to enable individuals to have the so-called fresh restart, making a new beginning  possible, with the relief of the unpaid debts, verified that they are assumptions (prescribed by statute).
    This institute constitutes a pure gift granted to the insolvent, entirely at the expense of the creditor’s capital, only justifiable if the debtor, regardless of whether he adopted a clean behavior throughout his life, is confronted, due to an unexpected and incontrollable stream of bad luck, with a situation of absolute  lack of means to satisfy assumed commitments of a pecuniary nature.
    This benefit will only be given to those who deserve it due to the assumption of behavior in which the transparency and good-faith stand out, regardless if it is related to specific economical conditions or to the protection of the creditors’ interests.

    insolvencia particular

    Contact and get more information on Individual Bankruptcy and Disclaimer of other liabilities.