The deadline for new MIBC licenses ends in 2026, and the Tax Authority has intensified audits on real economic substance. Discover the strict criteria of Article 36-A of the EBF regarding adequate premises and effective management. Avoid tax disregard risks and ensure the legal compliance of your lease agreements in Funchal.

Experience shows that most real estate disputes stem from negligence during the pre-contractual phase. Agencies' standard templates aim to expedite the deal, but ignore that every property has a unique legal reality. Sem cláusulas de salvaguarda para desconformidades urbanísticas ou fiscais detetadas após o sinal, o comprador assume o risco de herdar um passivo oculto, transformando um potencial bom investimento num complexo processo judicial.

Conducting economic activity through a single operating company is a structural vulnerability in Madeira. In this article, we analyze how the structuring of a holding company can contribute to a more robust business development framework. We explore the participation exemption regime, the role of the MIBC through 2033, and succession planning.