PORTUGAL Law and Practice Contributed by: Miguel Durham Agrellos, Paulo da Rocha Pichel, Ricardo Pereira Amaro and Francisco Duque Lima, Durham Agrellos
9. Planning for Non-Traditional Families 9.1 Children Children born out of wedlock and adopted children cannot be discriminated against for succession pur - poses. They are forced heirs. Artificial insemination is permitted to infertile married (or under domestic partnership) different-sex couples and to any woman or female couple, regardless of their fertility. Portugal recognises surrogacy arrangements only if a woman’s medical condition precludes her from getting pregnant naturally. The process must be authorised and supervised by the National Medically Assisted Procreation Council and must be free of any charge for the intended parents (except for medical expenses). 9.2 Same-Sex Marriage Portugal recognises same-sex marriage.
10. Charitable Planning 10.1 Charitable Giving
Foundations are the most commonly used structures for charitable planning. Foundations that qualify as “public utility foundations” may benefit from a wide range of tax benefits. In particular, public utility foun - dations may be CIT-exempt and donations made to these foundations may be considered a deductible cost-plus for CIT purposes, or as a tax allowance for PIT purposes. Furthermore, donations to these foun - dations may also be exempt. 10.2 Common Charitable Structures See 10.1 Charitable Giving .
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