Although Portugal lacks a dedicated legal framework for art law, various legal disciplines regulate the creation, ownership, protection, commercialisation and circulation of artworks and cultural assets. Key legislation includes:

• the Cultural Heritage Law, which governs the classification, preservation and export control of artworks (Lei n.º 107/2001);
• the Copyright Law, which protects artists' moral and economic rights (Código do Direito de Autor e dos Direitos Conexos, Decreto-Lei n.º 63/85);
• the Anti-Money Laundering Law, which imposes obligations on art market operators to prevent illicit transactions (Lei n.º 83/2017);
• tax and import/export regulations, which require prior authorisation for exporting classified artworks, following national (Decreto-Lei n.º 148/2015) and EU laws (Regulation EC No 116/2009);
• restitution and illicit trafficking regulations, which align with international conventions (UNESCO 1970, UNIDROIT 1995) to prevent unlawful trade and ensure restitution efforts; and
• the Portuguese Civil Code, which governs contracts, ownership and liability in art transactions.

The regulatory authorities are as follows:

• the Direção-Geral do Património Cultural (DGPC) oversees cultural heritage protection and export control;
• the Autoridade Tributária e Aduaneira regulates taxation and customs for art transactions;
• the Inspeção-Geral das Atividades Culturais (IGAC) enforces copyright laws and licensing;
• Banco de Portugal and the Polícia Judiciária ensure anti-money laundering (AML) compliance in art transactions;
• collective rights management organisations (SPA, GDA, AUDIOGEST) protect artists' and authors' rights; and
• the Ministério Público and Polícia Judiciária investigate and prosecute copyright infringements and illicit trade.

Portugal’s art law framework is multidisciplinary, integrating national and international regulations to safeguard cultural assets and the art market.

As addressed in other European jurisdictions, the Portuguese Copyright and Related Rights Code classifies the artist’s rights over an artwork as moral rights and economic rights. Such rights can be differentiated as follows.

Moral Rights (Direitos Morais)

These are the rights associated with the connection between the artist and the artwork, since its conception. Contrarily to the economic rights, they last indefinitely, even after the artist’s death. As a general rule, these rights cannot be sold, transferred or waived, but they can be inherited by successors or the Portuguese State (if there are no successors) upon the death of the artist. The following rights, scattered among various provisions of the Portuguese Copyrights Code, can be considered as moral rights:

• the Right to Attribution (Direito de Paternidade), which is the right for the artist to be credited as the creator of the artwork;
• the Right to Renounce (Direito de Repúdio), through which the author can renounce the authorship of an artwork;
• the Right to Integrity (Direito de Integridade), which is the right of the artist to protect the integrity of an artwork (and respective copies), namely by preventing alterations, destruction or distortion;
• the Right to Disclosure (Direito de Divulgar a Obra), through which the artist decides when and how the artwork is made public for the first time; and
• the Right to Withdraw (Direito de Retirada da Obra do Mercado), which grants the artist the right to remove the artwork from commercial circulation (which may lead to the payment of compensation to third parties).

Economic Rights (Direitos Patrimoniais)

These are the rights of the artist to financially profit from their work. Contrary to the moral rights, as a general rule they last for 70 years after the artist’s death and can be transferred or licensed. The following rights can be considered as economic rights:

• the Right to Reproduce (Direito de Reprodução), which grants control over copying and duplications (eg, prints, digital versions);
• the Right to Distribute (Direito de Distribuição), which governs control over sales, lending and licensing;
• the Right to Public Display (Direito de Comunicação Pública), which consists of the right to authorise or prohibit exhibitions, broadcasts or digital usage;
• the Right to Adaptation (Direito de Transformação), which consists of the right to authorise the adaption of the work in other work formats (such as cinema and/or theatre, for instance); and
• the Right to Royalties (Direito de Remuneração), under which artists must be compensated for commercial use of their work.

The rules for collective or collaborative artworks provided in the Portuguese Copyrights Code shall apply, depending on how the authors have provided their individual contributions and how the artwork is published/disclosed.

Collective Artworks

If the work is created under the initiative and co-ordination of a single person or entity, and individual contributions are not distinguishable or separable from the whole, the artwork is considered as collective. In such cases, the economic rights shall belong solely to the entity or person who co-ordinated such work and in whose name the artwork is published or disclosed.

However, if it is possible to distinguish the personal production of one or more collaborators in the collective work, the provisions regarding works made in collaboration will apply to the rights over that personal production.

Collaborative Artworks

If the artwork is disclosed or published in the name of two or more authors, it shall be considered as a collaborative artwork, regardless of whether or not the individual contributions can be distinguished. In such cases, the copyright shall belong to all authors who have collaborated on the artwork conception, in equal parts, unless otherwise stipulated in writing between them. Such authors may:

• request the disclosure, publication, modification or economic use of a work produced in collaboration – in the event of disagreement, the issue shall be resolved in accordance with the rules of good faith; and
• individually exercise the rights relating to their personal contribution, if such contributions can be distinguished.

If the artwork is disclosed without reference to one of the authors, it shall be considered that such author has waived its rights in benefit of the remaining authors. Those who have merely assisted the author in the production and dissemination or publication of the work are not considered collaborators, and do not therefore participate in the copyright of the work.

The copyright on a collaborative work remains in effect for 70 years following the death of the last surviving collaborator, ensuring the continued protection of the rights until all contributors have passed away. However, if individual contributions within the work can be clearly distinguished, the copyright for each contributor’s respective portion is determined individually, lasting 70 years from the death of each author, regardless of whether the work was published or disclosed posthumously.

It is also important to note that, since Portugal is a signatory to the Berne Convention for the Protection of Literary and Artistic Works, it ensures automatic copyright protection for collective and collaborative works across all member countries, without the need for formal registration. This guarantees that Portuguese copyright law aligns with international standards, reinforcing protections beyond national borders.

The legal consequences provided in the Portuguese legal framework pertaining to the violation of copyrights vary depending on the nature and severity of the infringement. Such penalties can result in civil, administrative and criminal consequences, as addressed below.

Criminal Offence

The following actions might be considered as criminal offences that might lead, as a general rule, to up to three years of imprisonment, plus the imposition of fines:

• unauthorised reproduction, distribution or public display;
• counterfeiting and fraudulent exploitation;
• false claiming of an artwork’s authorship;
• attempts to undermine the authenticity or integrity of the work or performance; and
• use of counterfeit or usurped work.

Administrative Offence

For those cases that are not considered as criminal offences, the following administrative offences can be determined.

Serious administrative offences (contraordenação económica grave)

The following actions might be considered as serious administrative offences under the provisions of the Portuguese Copyrights Code:

• failure to report the import, manufacture or sale of physical media for phonographic and videographic works;
• failure to report the duplication or pressing of phonograms and videograms; and
• unauthorised public communication of commercially released phonograms, including:
1. public performance in any public place;
2. broadcasting of phonograms incorporated into audiovisual works; and
3. unauthorised public communication of commercially released videograms.

For such administrative offences, the Portuguese Legal Framework for Economic Offences (provided in Decreto-Lei n.º 9/2021) might determine the application of the following fines:

• individuals: EUR650 to EUR1,500;
• micro-enterprises: EUR1,700 to EUR3,000;
• small enterprises: EUR4,000 to EUR8,000;
• medium enterprises: EUR8,000 to EUR16,000; and
• large enterprises: EUR12,000 to EUR24,000.

Minor administrative offences (contraordenação económica leve)

The following actions might be considered as minor administrative offences under the provisions of the Portuguese Copyrights Code:

• failure to credit the author’s name or pseudonym in permitted uses of their works;
• failure to indicate the author's name in cinematographic or audiovisual works;
• failure to properly identify the author in works of visual arts;
• failure to mention the author’s name in photographic works;
• non-compliance with public communication rules for protected works;
• failure to meet obligations regarding the use of works in educational contexts and compilations;
• failure to acknowledge the names of performers when required;
• unauthorised use of commercially released phonograms;
• use of a phonogram or videogram beyond the limits of the authorisation granted; and
• failure to indicate the name or pseudonym of the artist when using videograms, unless exempted.

Such administrative offences may lead to the imposition of the following fines:

• individuals: EUR150 to EUR500;
• micro-enterprises: EUR250 to EUR1,500;
• small enterprises: EUR600 to EUR4,000;
• medium enterprises: EUR1,250 to EUR8,000; and
• large enterprises: EUR1,500 to EUR12,000.

Civil Liability (Responsabilidade Civil)

Notwithstanding the aforementioned criminal and administrative offences, any copyright holder can take civil action against an infringement to:

• request a preventing injunction to immediately stop such infringement;
• claim an indemnity for damages and/or financial losses caused by the unauthorised use of the artwork;
• demand the seizure or destruction of unauthorised copies or reproductions;
• demand restoration measures for the artwork to be reinstated in its original form; or
• obtain recognition of authorship.

As a general rule, the registration of an artwork is not mandatory: copyright protection is automatically granted upon the creation of the artwork.

Registration has the following purposes:

• it serves as a proof of authorship and ownership;
• it helps to secure licensing agreements and royalties;
• it grants legal proof of authorship;
• it reinsures the recognition and proper credit of artistic works; and
• it strengthens the artist’s claim and enforcement in case of copyright disputes.

However, registration can also be mandatory, establishing and/or modifying legal rights associated with copyrights, in the following situations:

• the registration of unpublished works’ titles;
• the registration of newspapers and other periodicals titles;
• the registration of legal acts related to the creation, transfer, encumbrance, modification or termination of copyrights, such as:
1. exclusive licence agreements;
2. the creation of a collective work;
3. the sale, assignment, transfer, succession and donation of economic rights (with the exception of those that govern the total transfer of economic rights ab initio); or
4. the amendment of such licence/registered agreements;
• the registration of literary or artistic pseudonyms;
• the seizure or attachment of copyright;
• the power of attorney related to copyright matters; and
• legal actions whose main or accessory purpose is to create, recognise, modify, terminate, reform, declare null or cancel a registration, as well as the respective final decisions.

As a general rule, registration governed by Decreto-Lei n.º 143/2014, de 26 de setembro is subject to a fee and can be requested from IGAC by:

• the creators of such original works;
• the rights holders, such as heirs, assignees or entities that have acquired rights over the work; and
• their respective legal representatives, such as lawyers or agents acting on behalf of the author.

The registration does not expire (notwithstanding the economic copyrights expiry within 70 years after the author’s death) and is not subject to renewal for the time being.

In Portugal, the droit de suite is ruled by the Portuguese Copyrights Code under the title Direito de Sequência and consists of an economic right granted to authors of original works of art, as well to their heirs or beneficiaries, that entitles them to receive a percentage of the resale price whenever their work is sold by a third party, thus permitting them to benefit from the increasing value of their works even after such works have been sold for the first time.

However, the resale right is not applicable to architecture works, industrial designs nor applied arts (such as decorative, functional, design and/or craftsmanship arts).

In addition, the resale right only applies if the original works of art is resold by a professional seller (such as a gallery, auction house, or other commercial establishment) for at least EUR3,000, so does not extend to private sales between individuals unless the seller is acting as a professional, nor to resales below that value.

The resale right is also not considered applicable for transactions involving original works of art intended to become part of a non-profit museum’s collection that is open to the public, regardless of the selling conditions.

The royalty is a percentage of the resale price, to be paid by the seller or intermediary (auction house, gallery or art dealer), and is subject to a decreasing scale:

• 4% for the portion of the sale price up to EUR50,000;
• 3% for the portion between EUR50,000 and EUR200,000;
• 1% for the portion between EUR200,000 and EUR350,000;
• 0.5% for the portion between EUR350,000 and EUR500,000; and
• 0.25% for any amount above EUR500,000.

The maximum resale right royalty per transaction is EUR12,500.

To determine the resale price, the artist, its representative or its heirs may claim from any party involved in the transaction the strictly necessary information, within three years from the date of knowledge of each transaction.

To address the necessary permissions for the use of a copyrighted image, it is necessary to determine:

• if such work belongs to the public domain and, if not, who holds the copyright; and
• the purposes of the use of such images.

In fact, no authorisation pertaining to copyrights may be deemed necessary if the work belongs to the public domain, or if a certain use is permitted under the free usage of works, such as the use for academic purposes, educational use, news reporting, private use or use by non-profit institutions.

However, even if the work belongs to the public domain, museums and public entities (such as DGPC) may still hold reproduction rights, which must be addressed if a commercial use is intended.

If the work does not belong to the public domain, the next step will be to identify the copyright holder. Other entities may also need to be consulted, as follows.

• The DGPC if the artwork is part of a national monument, museum or collection under state protection. Special restrictions may apply to works that are classified as National Treasures or Cultural Property of Public Interest. Requests typically go through the museum, archive or cultural institution where the work is housed.
• The museum or institution holding the artwork may impose specific reproduction and licensing conditions for images of artworks in their collections, even if the artwork is in the public domain.

• Sociedade Portuguesa de Autores (SPA) is the main collective management entity for visual artists’ copyright in Portugal, and its permission is required if it is handling the copyright management.
• Other collective management organisations should be consulted if the rights are being managed by them, such as foreign or international copyright agencies (eg, ADAGP in France, VG Bild-Kunst in Germany) if the artist is represented internationally.

After such assessment of the entities that need to be addressed to obtain permissions, the request for the image usage needs to specify the purposes, framing, medium, duration and geographical scope, which need to be reflected in a written agreement. Such agreement should specify the rights granted, restrictions and any fees or royalties.

Public entities and collecting societies may have standard fees based on the type of use.

Although there is no specific legislation governing the authentication of a deceased artist’s artworks, moral rights and cultural heritage laws provide a legal framework that addresses this matter under Portuguese law.

As noted in 2.1 Artists' Rights Over Their Art, moral rights are perpetual and do not expire, ensuring that an artist's legacy remains protected. Upon the artist’s death, the responsibility for managing and safeguarding these rights is assigned to:

• the artist's heirs or legal successors, or an institution established by the artist for these purposes (such as a foundation) and/or collective management organisations, which are responsible for preserving and enforcing these rights until the work enters the public domain, which typically occurs 70 years after the artist’s death;
• the Portuguese State, which assumes this role once the artwork falls into the public domain, ensuring its authenticity, integrity and proper attribution in accordance with cultural heritage regulations;
• the Minister of Culture, who has the authority to intervene before the artwork enters the public domain if its authenticity or cultural dignity is at risk, particularly in cases where the artist’s heirs or legal successors fail to act despite being notified; or
• the DGPC and other institutions responsible for national collections, including museums and archives, when an artwork is classified, or undergoing classification, as cultural heritage.

As a general rule under Portuguese law, neither a foundation nor any other entity or person entitled to exercise moral rights can be legally compelled to include a specific artwork in an artist’s catalogue raisonné, nor to issue a favourable opinion regarding a certificate of authenticity. However, legal recourse may be available under specific circumstances.

Catalogue Raisonné

In Portugal, a catalogue raisonné remains a scholarly listing that is not regulated by law, rather than an official register or a legally binding document.

Moral rights grant the holder the right to determine whether an artwork should be included in such a publication. However, if a dispute arises, a court ruling could compel the recognition or exclusion of an artwork from a catalogue raisonné, particularly in cases involving misrepresentation or bad faith exclusion.

However, if a foundation or entity exercises copyright over an artist’s work, it may be legally required by a court decision to recognise a disputed artwork if strong evidence supports the authenticity thereof.

Opinion Regarding a Certificate of Authenticity

No Portuguese law or regulation forces an entity to confirm the authenticity of a disputed artwork. The decision to authenticate an artwork remains a matter of expert judgement and intellectual discretion. Therefore, if an artwork is excluded from a catalogue raisonné or an authentication is denied, the entity cannot be compelled to reverse its decision unless there is clear evidence of arbitrary or bad faith conduct.

The main legal frameworks that address civil remedies pertaining to the selling of inauthentic artworks are the Portuguese Civil Code and the Consumer Protection Laws.

Determining the applicable civil remedies shall depend on whether the seller acted in good or bad faith, and whether the sale was made by a professional dealer, auction house or private seller.

If the buyer is a non-commercial private consumer (ie, individuals acting outside their trade, business or profession) buying from a professional seller, they are entitled to the remedies provided in the consumer law, such as a refund, replacement or compensation if the artwork is declared inauthentic after the purchase.

In the remaining situations that are not covered by consumer law protections, civil remedies can be claimed under general rules of contract law, such as the following.

• Rescission – through which a contract may be cancelled and a refund requested.
• Liability for the breach of contract – claims for damages arising from non-compliance with the agreement’s contractual terms. In agreements involving auction houses or art dealers, buyers can usually also rely on authenticity guarantees. Non-compliance with such guarantees entitles the buyer to seek remedies, which may include contract termination, reimbursement or compensation for damages. Where the authenticity of an artwork has been misrepresented, the buyer may claim a refund or request rescission of the sale, along with potential damages for any losses incurred as a result of reliance on the seller’s representations. The extent of liability often depends on the terms expressly set out in the contract, including any warranties or disclaimers regarding authenticity.
• Tort liability – a party may claim a remedy if it suffers harm due to the unlawful conduct of another, which in this case may arise if the seller, auction house or expert acted wrongfully or negligently in a way that caused damage to the buyer. The measurement of such liability will vary depending on the intentions of the non-compliant party – namely, if its conduct was negligent or fraudulent.
• Unjust enrichment – if the seller profited unfairly from selling an inauthentic artwork, the buyer can claim restitution.
• Right of reimbursement – this arises in indemnity cases where one party pays a debt or obligation on behalf of another and seeks repayment.

According to Portuguese law (namely the Legal Framework for Cultural Heritage – Lei de Bases do Património Cultural), cultural heritage encompasses all tangible and intangible assets that serve as testimonies of civilisation or culture, possessing relevant cultural interest and warranting special protection and enhancement.

For these purposes, the following key elements of cultural heritage are considered under Portuguese law.

• Cultural value and significance – heritage assets are recognised for their historical, archaeological, architectural, linguistic, artistic, ethnographic, scientific, social, industrial or technical importance, embodying values such as memory, antiquity, authenticity, originality, rarity, singularity and exemplar value.
• Portuguese language – as a fundamental pillar of national sovereignty, the Portuguese language is an essential component of cultural heritage.
• Intangible heritage – traditions, customs and knowledge that form structural elements of national identity and collective memory.
• Internationally recognised heritage – assets classified as cultural heritage under international conventions ratified by Portugal.
• Contextual relevance – the surrounding environment of heritage assets, when crucial for their historical or cultural interpretation.
• Traditional popular culture – a priority in state and regional policies for the protection and enhancement of cultural heritage.

Under Portuguese law, classified cultural heritage assets – ie, those designated as being of national interest (interesse nacional), public interest (interesse público) or municipal interest (interesse municipal) – cannot be acquired through adverse possession (usucapião), nor can those undergoing the classification process. This restriction aims to protect historically and culturally significant items from private appropriation.

However, if a cultural asset is not classified and is not in the process of being classified, it can be subject to adverse possession, provided the legal requirements for usucapião are met.

When a private individual discovers a cultural heritage item, the Portuguese State has the right to ensure the protection and conservation of such item, preventing unauthorised possession or trade. For these purposes, Portuguese law provides the following measures:

• ownership and management – all archaeological finds belong to the State, which is responsible for their preservation, management and dissemination;
• mandatory reporting – the discoverer must report the find within 48 hours to the relevant cultural heritage authority or police, which will secure the asset;
• intervention and protection – the State can take immediate action to safeguard and regulate the discovered item; and
• right to compensation – if the find has commercial value, the discoverer may be entitled to a reward under the applicable law.

The clauses that need to be reflected in art sale contracts under Portuguese jurisdiction vary depending on the parties involved and the artwork being sold. Such clauses are addressed under general sales law, copyrights law, consumer protection and cultural heritage laws. In general terms, the following main clauses should be considered.

• Full identification of the parties, including licence/registration number if one of the parties involved is a gallery or an auction house.
• Full description of the artwork – namely the title, artist name, dimensions, medium, year of creation, provenance, state of conservation, conducted interventions, damages, care and maintenance disclaimers, identification of its origin, whether it is a commissioned work, classifications and/or associated classification processes (if applicable), the owners of moral rights, the holders of economic rights and/or authorisations, and/or clarification of whether the artwork belongs to the public domain.
• Purchase price and payment terms – namely the total price, applicable taxes and/or customs, payment methods and deadlines.
• Delivery, transportation and insurance, including:
1. conditions for delivery or collection;
2. courier identification and insurance related to such transportation if applicable;
3. report sheets addressing the condition of the artwork when collected and/or delivered; and
4. risk distribution.
• Transfer of ownership and intellectual property rights: clarification of the relevant moment of the ownership transfer, and which economic copyrights and/or authorisations follow the purchase of the artwork (particularly for a commissioned artwork – obra por encomenda). For such purposes, all holders of moral rights or any other holders of economic rights and/or authorisations should be identified. The terms and conditions of resale rights, if applicable, should also be addressed.
• Authenticity and warranties on whether the artwork is authentic and free from encumbrances. For such purposes, a certificate of authenticity should be provided, and liabilities on whether the artwork is considered inauthentic after such purchase should be addressed.
• Cultural heritage and export restrictions and authorisations: confirmation that the artwork is not classified or under classification as cultural heritage (if applicable). If classified or under classification, compliance with the Cultural Heritage Law should be addressed, including the State’s right of first refusal and export restrictions. Artworks over 50 years old and created by a deceased artist, and any artwork, regardless of age, that holds significant historical, cultural or artistic value, may also need authorisation, as determined by national heritage laws and cultural authorities.
• Right of first refusal and pre-emptive rights: if the artwork is classified as cultural heritage, the Portuguese State’s right of first refusal needs to be addressed as a condition precedent for the agreement conclusion.
• Termination and liability: grounds for contract termination (eg, non-payment, misrepresentation), tort liability and right of reimbursement should be addressed.
• Dispute resolution and applicable law: jurisdiction and applicable law (the Portuguese Civil Code and the Cultural Heritage Law) should be addressed, as well as the option for mediation or arbitration.
• Other provisions: key legal considerations should be addressed, including the assignment of contractual rights and obligations, procedures for amendments to the agreement, and the treatment of vacant or invalid provisions. The liability of a living artist in cases where their representatives cease to act on their behalf should be clarified, ensuring continuity and legal certainty in contractual relationships.

When selling and transferring an artwork abroad, the following key legal issues under Portuguese law are considered.

• Export authorisation requirements and restrictions for classified pieces, pieces undergoing classification or historically significant pieces. For these purposes, it is important to take into account that artworks over 50 years old and created by a deceased artist usually require an export licence. Any artwork, regardless of age, that holds significant historical, cultural or artistic value may also need authorisation, as determined by national heritage laws and cultural authorities.
• The Portuguese State’s right of first refusal before finalising the sale also needs to be addressed.
• Contractual, VAT and customs compliance for cross-border transactions should be assessed.
• AML Laws obligations for high-value art sales need to be considered.

In Portugal, gallery owners and auction houses are subject to civil, criminal and administrative liabilities if they sell inauthentic or plagiarised artworks.

In terms of civil liability, contractual and tort liability may lead to termination of the agreement, the reimbursement of payments and costs incurred, and indemnities.

Criminal liability may also be considered for fraud, copyright infringement and money laundering.

Administrative fines are also applicable for failing to ensure authenticity.

Under Portuguese law, auction houses and galleries must conduct strict checks on authenticity, provenance, legal ownership and compliance with cultural heritage laws and AML regulations before selling artistic goods. Failure to do so can lead to seizures, fines, contract disputes and administrative and/or criminal liability.

Although not explicitly regulated as a distinct profession, art advisers are subject to general contract law, consumer protection rules and professional liability standards under Portuguese law.

Their role is to ensure that clients receive accurate information and that transactions comply with legal and regulatory standards, which encompasses the following responsibilities:

• conducting due diligence on artworks;
• avoiding misrepresentation and conflicts of interests, ensuring transparency and consumer protection; and
• complying with AML regulations for high-value sales.

Art market participants in Portugal must comply with strict AML regulations, including know-your-client verification, due diligence, provenance checks and suspicious transaction reporting. While these regulations increase transparency and reduce financial crime risks, they also pose significant compliance challenges, particularly for smaller galleries and independent dealers, for the following reasons:

• the verification of provenance can be complex and demanding, including the cross-check of international databases;
• the implementation of AML measures can be costly, especially when implementing software or training staff, and can result in high uncertainty about the due diligence results;
• keeping track may be more burdensome in terms of administrative structure; and
• the client’s discretion may be difficult to ensure.

In Portugal, collections such as libraries, art galleries and archives can be protected as cultural heritage, under the Portuguese Legal Framework for Cultural Heritage (Lei n.º 107/2001, de 8 de Setembro), if they meet the criteria for historical, artistic or cultural significance, which determines their classification as cultural heritage of national interest (interesse nacional), public interest (interesse público) or municipal interest (interesse municipal). Once classified, such collections are subject to strict legal protection, including restrictions on sale, export and modifications.

In Portugal, photographs are protected under copyright law (Direito de Autor e Direitos Conexos) if they meet certain conditions of originality as the result of an artistic creative expression. Therefore, simple snapshots or reproductions may not be covered by copyright.

Even if a photograph does not qualify for copyright protection, it can still be protected under personality rights, data protection laws, industrial property law and criminal law provisions. These legal frameworks ensure that press images, personal photos, commercial photographs and sensitive content are addressed and safeguarded under Portuguese law.

Non-fungible tokens (NFTs) can be considered as non-interchangeable unique digital assets that represent ownership and proof of authenticity of a specific item, often digital art, collectibles or other digital content, utilising blockchain technology to ensure their uniqueness and indivisibility.

Under Portuguese law, counterfeit or misleading NFTs can be challenged under copyright, criminal, administrative, civil and consumer protection laws. However, enforcement in Portugal may be challenging, since NFTs can be minted and sold globally, making it difficult to enforce Portuguese law on international platforms.

The generational transfer of artworks in Portugal requires careful planning to ensure both legal certainty and tax efficiency. The transfer can be achieved by one of the following mechanisms.

• Will: a will is the most common way to ensure the intended succession of artworks. Under Portuguese law, “forced heirship” rules apply, meaning that the entire estate will automatically pass to the legitimate heirs – ie, spouse (unless otherwise stipulated in a prenuptial agreement), descendants and ascendants – if no will is in place. However, a portion of the estate, known as the “disposable share” (corresponding to one-third of the total estate), can be freely allocated according to the testator’s wishes. If an individual wants to assign a specific artwork to a particular person or entity, this must be expressly stated in a will within the limits of the disposable share.
• Lifetime gifts: artworks can be transferred during the owner’s lifetime through a donation. This approach may reduce future inheritance tax exposure but is subject to stamp duty, with some exemptions.
• Private foundations: establishing a private foundation is often used to ensure the integrity of an art collection, particularly for cultural or philanthropic purposes.
• Sales or transfers with retained usufruct: this mechanism allows the owner to transfer ownership while retaining usage rights for life, which can be a way to manage succession gradually.

Several legal and tax issues can arise when artworks are inherited, particularly when no planning exists.

Legal – Intestate Succession

Under Portuguese law, heirs are determined according to a predefined order (spouse, descendants, ascendants and other relatives). Artwork is included as part of the estate and distributed accordingly. Two-thirds of the total estate must be allocated to the legitimate heirs.

Tax – Stamp Duty

Inheritance is exempt from stamp duty when the heir is a spouse, descendant or ascendant. In all other cases, 10% stamp duty applies, generally calculated based on the appraised value of the artwork.

The tax implications for acquiring artworks through gifts and donations are as follows:

• gifts and donations to spouses, descendants or ascendants are fully tax-exempt, with no value limit;
• gifts and donations to public entities or cultural institutions are generally exempt from taxation; and
• gifts and donations to other relatives or third parties are subject to 10% stamp duty.

Stamp duty is generally assessed based on the appraised value of the artwork at the time of transfer.

Certain artworks may be exempt from stamp duty in inheritance or donation cases, including:

• transfers between spouses, descendants or ascendants; and
• donations to museums or cultural institutions recognised by the State may be exempt or eligible for tax benefits.

Portugal does not formally recognise trusts under domestic law. The legal effects in Portugal derived from trusts established under foreign jurisdictions will depend on a casuistic analysis. In general:

• income derived from the trust may be subject to Personal Income Tax (IRS) or Corporate Income Tax (IRC), depending on its structure; and
• 10% stamp duty may apply if the trust distributes artworks to beneficiaries.