PORTUGAL Law and Practice Contributed by: Bárbara Marinho e Pinto, João Diogo Melo, Lua Mota Santos and Amanda Bueno Almeida, Rogério Alves & Associados
any associated gains, may also be subject to forfei - ture. However, such assets may be allocated towards compensating the victim, in accordance with Articles 110 and 129 of the Penal Code. 7. Enforcement Priorities and Case Law Developments 7.1 Enforcement Priorities Portugal’s current enforcement priorities for economic crime focus on a dual-track strategy that balances rig - orous prevention with specialised repression. Central to this approach is the fight against corruption and money laundering, guided by the National Anti-Cor - ruption Strategy and focused on strengthening trans - parency across both public and private sectors. This is complemented by a strict protection of state and EU financial interests, specifically targeting subsidy fraud, serious tax evasion and complex VAT schemes involv - ing the informal economy or offshore jurisdictions. Additionally, the framework monitors social secu - rity fraud and enforces mandatory compliance pro - grammes, requiring entities to implement robust risk prevention plans and internal controls. These efforts are underpinned by enhanced institutional co-opera - tion and the use of specialised financial forensics and cross-referenced databases. Ultimately, the system prioritises the detection of complex schemes and the effective recovery of assets through specialised inves - The Portuguese legal framework on white-collar crime has undergone significant development through legis - lative reform, criminal policy, case law and alignment with European standards. The full implementation of the National Anti-Corruption Mechanism ( Mecanismo Nacional Anticorrupção – MENAC), alongside the enforcement of the General Framework for the Pre - vention of Corruption ( Regime Geral de Prevenção da Corrupção – RGPC), marks a significant advancement towards a more co-ordinated and preventive anti-cor - ruption framework. tigation and extended confiscation. 7.2 Recent Case Law and Latest Developments
Under the RGPC, public and private entities employ - ing 50 or more individuals are required to adopt robust compliance systems, including risk prevention plans, codes of conduct, training initiatives, whistle-blowing mechanisms and designated compliance officers. MENAC plays a central role in supervising adherence to these obligations, auditing internal procedures and issuing guidance to ensure that preventive measures are effectively embedded in organisational practice. In parallel, Law No 26/2025 of 19 March introduces reforms in a distinct yet complementary domain. Building on these developments, the Anti-Corruption Strategy for 2025–30 seeks to further entrench a culture of transparency and accountability. Its focus on prevention, monitoring of compliance and public awareness aims to integrate principles of integrity across both the public and private sectors. By com - bining institutional strengthening with the legal pro - tections introduced by Law No 26/2025, Portugal is promoting an environment in which misconduct can be detected at an early stage, investigated effectively and consistently discouraged. Taken together, the RGPC, MENAC and Law No 26/2025 reflect a dual-track approach: on the one hand, preventive measures and compliance oversight directly address corruption risks; and on the other hand, enhanced legal protections for public serv - ants contribute to the resilience and stability of public institutions. If fully and effectively implemented, this framework is likely to strengthen public confidence, reinforce institutional integrity, and support a more transparent and accountable society.
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