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The Portuguese government recently extended the validity of permits and visas that expired on or after 27 February 2020 until 30 June 2024, with limited exceptions. On 24 November 2023, the Portuguese authorities approved Decree Law 109/2023, which will further extend the validity of these expired permits and visas until 30 June 2024. This extension will not apply to individuals who arrived from Ukraine and hold Temporary Protection Status in Portugal. The decree will go into effect on 1 January 2024.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.