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The Portuguese Golden Visa UPDATE February 2021

The Golden Visa regime, in force since 2012, enables third country (non-EU) nationals that intend to conduct investment activities in Portugal to obtain a temporary residence permit. The beneficiaries of Golden Visa are entitled to live and work in Portugal, further benefiting from a visa exemption for travelling within the Schengen Area. They can also request family reunification, apply for permanent residence and, eventually, apply for ...
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OECD Pandemic Recommendations: Transfer Pricing

The Organisation for Economic Co-operation and Development (OECD) has published a document containing several new recommendations that aim to clarify how the Arm’s Length Principle and the transfer pricing rules that arise from it can be applied to transactions that are directly affected by the Covid-19 pandemic.
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The UK nationals’ right of residence in Portugal after Brexit (UPDATE 2021)

On January 31 st  of 2020, the United Kingdom (UK) officially left the European Union (EU), being no longer a Member State, being established a transition period until the 31 st  December 2021.
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Real Estate Rehabilitation: Tax Benefits

Recognizing the importance of rehabilitating heavily degraded urban areas, Portugal’s Tax Benefits’ Statute foresees several benefits that aim to encourage the acquisition of property in need of rehabilitation. While these benefits mainly consist of property and transaction tax exemptions, certain CIT and PIT benefits regarding real estate income are also foreseen.
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The Tax Haven List (Update 2021)

In order to tackle international tax evasion and fraud, Governments around the world have been adopting several anti-abuse measures that seek to restrain abusive operations when it comes to income and wealth taxes. As such, and similarly to the European Union and the other Member States, Portugal has an official “blacklist” of jurisdictions whose tax regimes are deemed as clearly more favourable, a list from which the Principality of And...
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