LEGISLATION

01 TAX — DAC8/9 Transposition — Global Minimum Tax & Crypto Assets

Law 26/2026 of 3 June transposes EU Directives on administrative cooperation in taxation, amending the personal income tax code, the General Tax Offences Regime, and the Global Minimum Tax rules. Reporting obligations are extended to crypto-asset service providers with immediate effect.

▸  Lei n.º 26/2026 · DR Série I, 3.jun.2026

02 HOUSING — Extraordinary Regularisation of State Official Housing

DL 116/2026 of 16 June establishes an extraordinary temporary regime (until 31.12.2030) regularising unlawful occupation of State official housing, granting a housing right to former civil servants and dependants without adequate alternatives, subject to an income-based rent. In force from 1 July 2026.

▸  DL n.º 116/2026 · DR Série I, 16.jun.2026

03 URBAN PLANNING — Urban Planning Reform — New Licensing Regime (RJUE)

DL 108/2026 of 29 May comprehensively revises the RJUE, amending dozens of articles of DL 555/99. It redefines the concept of 'building', streamlines licensing procedures and introduces new planning control mechanisms. Key for real estate and construction clients.

▸  DL n.º 108/2026 · DR Série I, 29.mai.2026

04 REGULATION — New Licensing Regime for Autonomous Driving Tests

DL 113/2026 of 8 June establishes the legal framework for licensing automated driving system tests on public roads. DL 114/2026 amends the driving licence regulations. Together they create Portugal's first regulatory framework for autonomous vehicles.

▸  DL n.ºs 113 e 114/2026 · DR Série I, 8.jun.2026

CASE LAW & EU DEVELOPMENTS

05 LABOUR · SUPREME COURT — Supreme Court: Collective agreement clauses setting inferior entry categories are void

Supreme Court Uniformisation Ruling 15/2025 (DR 15 Apr 2026) established that collective agreement clauses providing for inferior entry categories for fixed-term employees are void as contrary to mandatory law. The ruling has direct implications for collective bargaining and HR management.

▸  Ac. Unif. STJ n.º 15/2025 · DR Série I, 15.abr.2026

06 ECtHR · FUNDAMENTAL RIGHTS — ECtHR condemns Portugal for violation of the right to liberty (Art. 5 ECHR)

In Leocádio de Lemos v. Portugal (19 May 2026, App. no. 34122/23), the ECtHR found Portugal in violation of Art. 5 § 4 ECHR (right to judicial review of detention). The ruling reinforces the State's obligation to provide prompt judicial control of detention measures and may influence domestic criminal procedure.

▸  TEDH, 4.ª Secção · Ac. 19.mai.2026 · Req. n.º 34122/23