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Know-How

The “Non-Habitual Residents” Tax Regime (NHR)

6-02-2018
The “non-habitual residents” tax regime is ruled by the IRS Code. It was introduced by the Decree-Law n.º 249/2009, of September 23rd, and completed by the Decree n.º 12/2010, of January 7th, in order to attract to Portugal highly skilled professionals, high net worth individuals and foreign pensioners. In fact, the tax regime of “non-habitual residents” was created with the intention of attracting to our country professionals of high adde...
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Platform of Investiment PT

22-01-2018
In recent years Portugal has adopted a set of fiscal measures with the aim of increasing the country’s competitiveness and attracting foreign investment, namely through the creation of special tax regimes applicable to individuals and a overhaul of the Corporate Income Tax (CIT). Moreover, Portugal is the natural hub, linking not only with Europe – allowing access to the advantages of the several European regimes of which Portugal, as a m...
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Bitcoins: The personal income tax treatment of Bitcoin earnings

19-01-2018
Created in 2009 as a form of crypto-currency, Bitcoin has gained increasing relevance in the international financial milieu, serving investors as a refuge to protect their financial assets. A recently published piece of information by the Tax Administration now clarifies the fiscal treatment of earnings obtained from Bitcoin in what concerns IRS. This grants tax payers greater legal security, not excluding the possibility of a later...
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International Double Taxation in Portugal (2018)

2-01-2018
International double taxation is one of the major obstacles to cross-border trade relations, as well as to the free movement of people, goods, services and capital within the framework of the European Union. The need to eliminate or mitigate international double taxation is increasingly decisive in the current international economic environment dominated by new technologies, digitalization, and increasing globalization. When States...
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Golden Visa in Portugal (2017)

7-11-2017
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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