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, de 8 de Setembro);
• 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, de 14 de Março);
• the Anti-Money Laundering Law, which imposes obligations on art market operators to prevent illicit transactions (Lei n.º 83/2017, de 18 de Agosto);
• tax and import/export regulations, which require prior authorisation for exporting classified artworks, following national (Decreto-Lei n.º 148/2015, de 4 de Agosto) and EU laws (Regulation EC No 116/2009 and Regulation EC No 2019/880);
• restitution and illicit trafficking regulations, which align with international conventions and EU laws (UNESCO 1970, UNIDROIT 1995 and Directive 2014/60/EU) to prevent unlawful trade and ensure restitution efforts (Lei n.º 30/2016, de 23 de Agosto);
• the Berne Convention for the Protection of Literary and Artistic Works (Convenção de Berna para a Proteção das Obras Literárias e Artísticas), which establishes international minimum standards for copyright protection, including the principles of national treatment and automatic protection, ensuring cross-border recognition of authors’ rights; and
• the Portuguese Civil Code, which governs contracts, ownership and liability in art transactions.

The regulatory authorities are as follows:

• the Directorate-General for Cultural Heritage (Direção-Geral do Património Cultural – DGPC) oversees cultural heritage protection and export control;
• the Tax and Customs Authority (Autoridade Tributária e Aduaneira) regulates taxation and customs for art transactions;
• the Tax and Customs Authority (Inspeção-Geral das Atividades Culturais – IGAC) enforces copyright laws and licensing;
• Banco de Portugal and the Judicial Police (Polícia Judiciária) ensure anti-money laundering (AML) compliance in art transactions;
• collective rights management organisations – the Portuguese Society of Authors (Sociedade Portuguesa de Autores – SPA), Management of Artists’ Rights (Gestão dos Direitos dos Artistas – GDA) and Association for the Management and Distribution of Rights (Associação para a Gestão e Distribuição de Direitos – AUDIOGEST) – protect artists’ and authors’ rights; and
• the Public Prosecution Service (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.

In practice, art transactions frequently require parallel compliance analysis under cultural heritage, copyright, AML and tax legislation.

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. Contrary to economic rights, moral rights are perpetual and persist even after the artist’s death. As a general rule, these rights cannot be sold, transferred or waived, but they may be exercised after death by heirs 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 of repudiation (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 copies thereof) 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 moral rights, as a general rule, economic rights last for 70 years after the artist’s death and can be transferred, licensed and subject to exceptions (eg, certain private or educational uses). 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 is the right to authorise or prohibit exhibitions, broadcasts or digital usage;
• the right to adaptation (direito de transformação), which is the right to authorise the adaption of the work in other work formats (such as cinema and/or theatre);
• the right to royalties (direito de remuneração), under which artists must be compensated for commercial use of their work; and
• the resale right (direito de sequência), entitling authors of original works of graphic and plastic art to receive a percentage of the sale price in qualifying resales involving art market professionals. Although inalienable and unwaivable, this right is patrimonial in nature, as it grants economic participation in the secondary market and lasts for the same term as the remaining economic rights.

Assignments and licences must be in writing and clearly define scope, duration, territory and modes of exploitation. Transfers are interpreted restrictively, and unspecified forms of exploitation are not presumed to be included. In cross-border and digital contexts, drafting precision is decisive.

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

Collective Artworks

If the artwork 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, it is considered collective. In such cases, the economic rights shall belong solely to the entity or person who co-ordinated such artwork and in whose name it 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 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 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 portion is determined individually, lasting 70 years from the death of each author, regardless of whether the work was published or disclosed posthumously.

International Collaborative Works

Given the cross-border nature of many artistic collaborations, determining the applicable law is critical. Portugal is a party to the Berne Convention for the Protection of Literary and Artistic Works, which ensures national treatment and minimum substantive standards of protection.

As a general rule, copyright remains territorial. The law of the country for which protection is claimed (lex loci protectionis) governs infringement, the scope of rights, limitations and remedies. Accordingly, Portuguese law applies to acts occurring in Portugal; other jurisdictions’ laws apply to acts occurring there.

Questions of initial ownership may require a separate conflict-of-laws assessment, typically focusing on the jurisdiction most closely connected to the creation of the work (eg, place of creation, first publication or habitual residence of the author(s)). Within the EU, substantive harmonisation exists in key areas (eg, term and economic rights), but authorship and moral rights remain largely governed by national law.

In practice, international collaborative works should be governed by clear written agreements addressing the qualification of the work, allocation of shares, decision-making mechanisms, exploitation rights, applicable law and dispute resolution. In cross-border projects, contractual structuring is decisive in mitigating fragmentation risks.

Digital Environment

In the digital environment, the use of pre-existing works in artificial intelligence (AI) systems does not, in itself, transform the resulting output into a collaborative or collective work with the original authors. However, where a protected work or identifiable elements thereof are reproduced, adapted or incorporated without authorisation, issues of infringement and violation of moral rights – including the right of attribution – may arise. In the case of collaborative works, the licensing of content for AI-related uses generally requires the consent of all co-authors, unless otherwise contractually agreed.

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 in the following.

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;
• falsely claiming 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 that the following fines be applied:

• individuals – EUR650 to EUR1,500;
• microenterprises – 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;
• microenterprises – 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 to its original form; or
• obtain recognition of authorship.

Digital Enforcement and Cross-Border Issues

Copyright infringements increasingly occur in digital and cross-border environments, which may lead to evidentiary and jurisdictional complexities. Digital records, metadata, platform logs or blockchain timestamps may assist in demonstrating prior creation or unauthorised use, although their probative value is assessed in accordance with general rules of evidence.

Liability may, in certain circumstances, extend beyond the direct infringer to intermediaries or online platforms, depending on their role, degree of intervention and knowledge of the unlawful content, in line with applicable EU intermediary liability frameworks.

Where infringements involve multiple jurisdictions, issues of applicable law and jurisdiction may arise. In principle, protection is enforced in the country where the claim is brought, subject to that jurisdiction’s domestic legal framework.

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 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.
• Legal actions whose main or accessory purpose is to create, recognise, modify, terminate, reform, declare null or cancel a registration, as well as the 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 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.

The non-mandatory nature of copyright registration equally applies to digital works, including purely digital artworks and non-fungible tokens (NFTs). The creation or minting of a blockchain token does not constitute a formal copyright registration under Portuguese law, nor does it replace registration before the competent authority where such registration is legally required (eg, for certain legal acts affecting economic rights).

In practice, digital timestamps, platform records or blockchain entries may serve as evidentiary elements in disputes; however, they do not create or transfer copyright ownership by themselves.

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, which 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 or 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, their representative or their 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.

The application of the resale right to blockchain-based transactions, including NFTs, remains legally uncertain. The statutory resale right applies to the resale of original works of art involving art market professionals. Where a transaction concerns the transfer of a blockchain token rather than the physical artwork itself, questions may arise as to whether such transfer qualifies as a “resale” of the original work within the meaning of the Copyright Code.

In practice, certain NFT platforms implement contractual or smart contract-based royalty mechanisms. However, such mechanisms are distinct from the statutory resale right and do not necessarily replace or exclude its application where the legal requirements are met.

Additional uncertainty may arise where transactions occur on decentralised platforms without clearly identifiable professional intermediaries, potentially affecting the enforceability and collection of resale royalties.

To obtain the necessary permissions for the use of a copyrighted image, it is necessary to first 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 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 the 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.
• The Portuguese Society of Authors (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, the Society of Authors in the Graphic and Plastic Arts (Société des Auteurs dans les Arts Graphiques et Plastiques – ADAGP) in France and 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 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.

The use of copyrighted images for text and data mining or AI training raises additional legal complexities. Under current EU copyright frameworks, certain text and data mining activities may be permitted unless rights holders have expressly reserved their rights (opt-out). The practical effectiveness of such reservation mechanisms remains the subject of ongoing debate, particularly in the context of large-scale data scraping and generative AI systems. Contractual terms, platform conditions and licensing arrangements should therefore be carefully reviewed, as they may extend permitted uses beyond traditional reproduction and distribution rights.

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.

Authentication as a technical assessment of genuineness is not, in itself, a legally reserved activity of the moral rights holder. However, where authentication involves attribution of authorship, it directly engages the moral right of paternity and may therefore fall within the sphere of protection afforded to heirs or other successors.

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 is in the process of being classified, 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.

Notwithstanding the foregoing, entities issuing authentication opinions may incur civil liability in cases of manifest error, negligence, conflict of interest or breach of contractual or fiduciary duties, particularly where their determinations have a significant economic impact on the artwork’s value.

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.

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; and
• traditional popular culture – a priority in state and regional policies for the protection and enhancement of cultural heritage.

Under Portuguese law, 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.

In addition, certain categories of cultural goods, particularly archaeological finds belonging to the state, are not subject to private ownership and therefore cannot be acquired by prescription.

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. However, issues relating to unlawful removal, restitution or public law restrictions may affect the analysis in specific cases.

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 may adopt appropriate measures to secure and safeguard the asset;
• intervention and protection – the state can take immediate action to safeguard and regulate the discovered item; and
• right to compensation – where legally applicable, 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 moment of 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 and 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. Where relevant, the agreement should also clarify the rights of digital reproduction, online dissemination, tokenisation or other forms of digital exploitation.
• Authenticity and warranties on whether the artwork is authentic and free from encumbrances: for such purposes, a certificate of authenticity should be provided, and the liabilities associated with an artwork considered inauthentic after such purchase should be addressed.
• Cultural heritage and export restrictions and authorisations: the agreement should address whether the artwork is classified, inventoried or subject to any pending classification procedure under Portuguese cultural heritage legislation. Where applicable, compliance with the Cultural Heritage Law should be ensured, including observance of the state’s statutory right of first refusal and any export restrictions. In addition, certain movable cultural goods – including works older than 50 years that fall within the scope of the heritage framework and are not classified or inventoried – may be subject to prior communication or authorisation before export. The contract should allocate responsibility for obtaining any required export licences or prior notifications and regulate the consequences of refusal, suspension or delay, including the allocation of costs and termination rights.
• 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.
• Regulatory compliance and representations – where appropriate, the contract may include representations regarding compliance with AML and international sanctions regimes, identification of beneficial ownership where required, and confirmation that the parties are not subject to applicable restrictive measures.
• 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, several key legal issues under Portuguese law are considered, as follows.

• Export controls and heritage restrictions: Export or temporary dispatch may be subject to prior notification or authorisation depending on the classification status, age and cultural relevance of the work. Certain movable cultural goods older than 50 years and not classified or inventoried may be subject to prior communication, allowing the authorities to assess potential heritage protection before departure. Cross-border transactions may also raise restitution risks where there are gaps in provenance or potential ownership disputes.
• Pre-emption rights: In specific circumstances, the Portuguese state may exercise a statutory right of first refusal in relation to protected cultural assets.
• Applicable law and jurisdiction: Governing law, jurisdiction and dispute resolution clauses should be carefully assessed in international transactions.
• Copyright considerations: International sales may require analysis of copyright subsistence and duration under applicable frameworks, including the Berne Convention for the Protection of Literary and Artistic Works, particularly where reproduction or digital dissemination is contemplated.
• Sanctions and regulatory compliance: Transactions involving high-risk jurisdictions, designated persons or restricted goods require attention in light of applicable sanctions and trade control regimes.
• Tax, customs and logistics: VAT treatment, customs formalities and allocation of transport and insurance risk should be addressed contractually.
• AML and beneficial ownership: High-value transactions may trigger enhanced due diligence obligations, including scrutiny of beneficial ownership and payment structures.
• Digital assets and tokenised works: Where digital artworks or NFTs are involved, additional issues may arise regarding territorial nexus and the transfer of underlying rights.

In Portugal, gallery owners and auction houses are subject to civil, criminal and administrative liabilities if they sell inauthentic or plagiarised artworks. However, liability is not automatic and will depend on the standard of care exercised, the representations made to the buyer and the specific contractual framework governing the transaction.

From a civil law perspective, liability may arise under contractual or tort principles, potentially leading to termination of the agreement, reimbursement of the purchase price and damages. Criminal liability may be engaged in cases involving fraud, copyright infringement or money laundering. Administrative sanctions may also apply where regulatory obligations, including authenticity or compliance duties, are breached.

In the context of digital artworks and NFTs, additional complexity arises. The existence of a blockchain token does not in itself confirm the authenticity of the underlying work or the ownership of associated intellectual property rights. Liability may stem not only from material falsification but also from misleading representations regarding authorship, rights or the scope of the asset being sold.

Where a gallery or auction house demonstrates that it conducted appropriate due diligence in accordance with market standards and acted without knowledge or negligence, liability may be mitigated or excluded, subject to the specific circumstances of the case.

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. This includes, where relevant, compliance with cultural heritage rules, export restrictions, AML obligations and international sanctions regimes.

Pre-sale due diligence may also involve verifying the identity and beneficial ownership of sellers and buyers, assessing exposure to high-risk or sanctioned jurisdictions, ensuring that no prohibited materials (such as ivory or protected species) are involved and, in the case of digital artworks or NFTs, verifying the scope of underlying intellectual property rights rather than relying solely on blockchain records.

Failure to carry out adequate checks may result in seizures, fines, contract disputes and, in certain circumstances, administrative 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, including duties of care, loyalty and transparency arising from their advisory mandate.

Their role is to ensure that clients receive accurate information and that transactions comply with legal and regulatory standards, including export restrictions, sanctions regimes and other sector-specific constraints, encompassing the following responsibilities:

• conducting due diligence on artworks and related rights, including provenance, authenticity, legal title and compliance with applicable regulatory restrictions – namely on trade, heritage and cross-border constraints;
• avoiding misrepresentation and conflicts of interest, including undisclosed commissions, rebates from galleries or auction houses, non-transparent mark-ups and potential dual representation – and ensuring transparency, particularly where advising non-professional clients; and
• complying with AML regulations for high-value sales, where acting as intermediaries within the scope of applicable legislation.

Art market participants in Portugal are subject to AML obligations under applicable EU and national legislation, including customer due diligence, beneficial ownership identification, 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 cross-checking cross-border sources and international databases;
• the implementation of AML measures can be costly, particularly in relation to internal compliance procedures, software implementation and staff training, and may involve uncertainty when assessing beneficial ownership structures or complex transaction flows;
• record-keeping and ongoing monitoring obligations may impose a significant administrative burden; and
• tension may arise between traditional expectations of confidentiality in the art market and mandatory reporting obligations.

Additional risk factors include transactions involving high-risk or sanctioned jurisdictions, designated persons or entities, complex ownership structures, fragmented payments designed to avoid reporting thresholds, and the increasing use of crypto-assets and blockchain-based transactions. Art market operators must also consider applicable international sanctions regimes, including potential asset-freezing measures and related reporting obligations.

In Portugal, collections such as libraries, art galleries and archives may be protected as cultural heritage, under the Portuguese Legal Framework for Cultural Heritage (Lei nº 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), as well as from inclusion in inventory or pending classification procedures. Such protection may apply to the collection as a whole or to individual items forming part of it.

Once subject to heritage protection, such collections may also be subject to strict legal protection, including restrictions on sale, export and modifications, as well as conservation obligations and statutory pre-emption rights in favour of the state.

In Portugal, photographs are protected under copyright law (Direito de Autor e Direitos Conexos) if they meet certain conditions of originality as a result of artistic creative expression. Protection depends on the existence of creative choices reflecting the author’s personality, for example in relation to framing, lighting, angle or composition.

Purely mechanical reproductions lacking creative input (such as snapshots or mere reproductions) may fall outside copyright protection. Protection does not depend on registration or formalities.

Copyright in a photograph is autonomous and does not affect the subsistence or ownership of rights in the work depicted. The taking of a photograph does not, in itself, transfer or alter any intellectual property rights relating to the underlying work.

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.

Legal protection will depend on the type of photograph and its use. The commercial or online use of images depicting identifiable individuals may trigger data protection and image rights considerations, particularly where used for promotional or advertising purposes. Photographs reproducing artworks, monuments or protected buildings may require prior authorisation, especially where copyright subsists or cultural heritage rules apply.

In addition, a single photograph may simultaneously engage multiple legal regimes – including copyright in the photograph, rights in the depicted work, image rights of portrayed individuals, trade mark rights and property rights relating to private locations. Contractual terms governing the publication or sharing of images (including on digital platforms) may further affect the scope of permitted use.

NFTs are unique digital tokens recorded on a blockchain that are typically associated with a specific digital asset, such as artwork, collectibles or other digital content. They allow for the technical traceability of transactions and can function as a form of digital certification of origin and transactional history.

From a practical perspective, NFTs offer advantages such as transparency of transfers, immutability of records and the possibility of embedding automated royalty mechanisms through smart contracts.

However, NFTs also present significant legal and regulatory challenges. Blockchain infrastructure does not verify the legal entitlement of the issuer, and tokens may be minted and traded globally with relative anonymity. The use of pseudonymous wallets, virtual private networks (VPNs) and decentralised platforms may complicate identification of parties, determination of jurisdiction and enforcement of rights.

The legal nature of NFTs is not uniform. Depending on their structure, NFTs may incorporate or reference multiple elements, including intellectual property rights, contractual licences, access rights or other utilities. Smart contracts may automate certain transactional aspects but do not necessarily regulate the full scope of rights transferred, particularly in relation to copyright ownership, licensing terms or moral rights.

Cross-border transactions raise additional complexity regarding applicable law, regulatory qualification and tax treatment, which will depend on the underlying rights transferred and the status of the parties involved.

Under Portuguese law, counterfeit or misleading NFTs can be challenged under copyright, criminal, administrative, civil and consumer protection laws.

The notion of “counterfeit NFT” is broad and may encompass unauthorised minting of protected works, use of protected images or derivative content without consent, misleading representations regarding authorship or provenance, and NFTs incorporating AI-generated content based on protected works without proper authorisation. It may also include situations where NFTs are marketed under the guise of artistic authenticity while concealing misleading commercial practices, fraudulent schemes (including so-called “rug pulls”), the offering of non-existent utilities or benefits or the raising of funds without an adequate legal framework.

Although blockchain systems provide immutable and traceable records of minting and transfers, this technical validation does not verify the legal entitlement of the minter or confirm ownership of the underlying intellectual property rights. The existence of a token on a blockchain does not, in itself, guarantee that it was lawfully issued or that the associated content is free from third-party claims.

Liability is not necessarily confined to the individual minter. Entities involved in the issuance, promotion, sale or intermediation of NFTs – including digital platforms, auction houses or other professional operators – may incur liability depending on their role and degree of involvement. Under EU intermediary liability rules, platforms acting as mere hosting providers are generally exempt from liability for user-generated content, provided they lack actual knowledge of infringement and act promptly upon notice.

Enforcement remains complex due to the cross-border nature of NFT transactions, pseudonymous users and jurisdictional challenges. Depending on the transaction structure and operators involved, AML considerations may also arise, particularly in high-value transactions or where crypto-assets are converted into fiat currency.

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 or dedicated vehicles: establishing a private foundation or similar structure 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.

Where the estate concerns the body of work of a deceased artist, additional planning is often essential to:

• centralise management and decision-making powers;
• reserve the integrity, coherence and market value of the collection;
• avoid fragmentation among multiple heirs; and
• ensure predictable governance and reduce the risk of intra-family disputes.

From a tax perspective, planning may also take into account cultural patronage incentives available under the Tax Benefits Statute (Estatuto dos Benefícios Fiscais) where institutionalisation or structured donation is contemplated.

Early structuring is typically decisive in preventing post-mortem conflicts, forced disposals and inefficient tax outcomes.

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.

In practice, succession frequently results in:

• undivided estates or co-ownership, which may complicate the management, loan, sale or export of artworks;
• conflicts between heirs regarding conservation, exhibition or disposal;
• liquidity constraints, particularly where conservation, insurance, storage or restoration costs arise but the estate lacks sufficient cash assets; and
• valuation uncertainty, especially for unique or illiquid works, potentially affecting both distribution and taxation.

Where artworks are classified or subject to cultural protection regimes, additional constraints may apply, including limitations on export and statutory pre-emption rights of the state.

Succession may also expose latent title defects, including disputed ownership, stolen artworks or works with problematic provenance. Heirs may face restitution claims, civil litigation or reputational risks, particularly in cross-border contexts.

Digital art and blockchain-based assets (including NFTs) also form part of the estate. Their succession may raise additional practical challenges, including access to private keys or digital wallets, valuation at the date of death and identification of the governing law where tokens are traded on decentralised platforms.

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 at the time of death.

Accurate valuation and supporting documentation are therefore critical, particularly for unique, illiquid or highly volatile assets, including digital works.

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 legally recognised institutions under the patronage legal framework may benefit from exemption or specific tax treatment, subject to compliance with the applicable legal framework; 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. However, valuation may raise practical issues, particularly where the artwork lacks recent transactions, is unique or forms part of an estate. Proper appraisal and supporting documentation are therefore essential.

The same principles apply to digital artworks and tokenised assets. However, additional complexity may arise regarding valuation, territorial connection and the characterisation of the transferred rights – notably where the transfer concerns a blockchain token but not the underlying intellectual property rights.

Although donations are, by definition, gratuitous, subsequent disposal by the recipient may trigger capital gains taxation, calculated by reference to the value declared for stamp duty purposes. However, if the transaction does not qualify as purely gratuitous (eg, where consideration or ancillary benefits are involved), different tax consequences may arise.

In cross-border situations, the location of the artwork at the time of transfer and the tax residence of the parties are decisive in determining Portuguese stamp duty exposure, potentially leading to multi-jurisdictional tax considerations.

Where artworks are donated to legal persons (eg, foundations or associations) established by family members of a deceased artist, the exemption applicable to close family members does not automatically apply. The tax treatment will depend on the legal nature of the entity, its status (including any public interest or cultural recognition) and the applicable tax regime.

Under Portuguese law, gratuitous transfers of artworks are generally subject to stamp duty at 10%, unless a statutory exemption applies.

The main exemptions include:

• close family transfers – transfers upon death or by way of gift between spouses, de facto partners, descendants and ascendants are exempt from stamp duty; and
• donations to public entities and recognised cultural institutions – donations of artworks to the state, autonomous regions, municipalities or recognised cultural institutions may benefit from specific exemptions or tax incentives, notably under the Tax Benefits Statute, subject to compliance with the applicable legal framework.

When donations are made within a patronage or cultural incentive framework, attention should be paid to any benefits granted to the donor, as these may affect the tax qualification of the transaction.

In cross-border situations, the territorial connection of the artwork and the tax residence of the parties remain key factors in determining Portuguese stamp duty exposure.

Portugal does not formally recognise trusts under domestic law, and is not a part of the Convention of 1 July 1985 on the Law Applicable to Trusts and on their Recognition. 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 (imposto sobre o rendimento das pessoas singulares– IRS) or corporate income tax (imposto sobre o rendimento das pessoas coletivas – IRC), depending on its structure; and
• 10% stamp duty may apply if the trust distributes artworks to beneficiaries.

Acquisitions, disposals and distributions of artworks involving trusts require enhanced scrutiny regarding the identification of the ultimate beneficial owner(s), settlor(s), trustee(s) and any controlling persons, in line with Portuguese AML requirements. The absence of domestic trust recognition increases the relevance of substance and control analysis.

In practice, transactions involving artworks held through trusts require careful assessment of ownership, powers of disposition, tax qualification and beneficial ownership disclosure.