1 Legislative framework
1.1 Which legislative provisions govern private client matters in your jurisdiction?
Portugal private law matters are essentially governed by the Civil Code, supplemented by several laws dealing with specific matters.
The taxation of personal income is governed by the Personal Income Tax Code. Other relevant tax legislation includes:
- the Tax Incentives Statute, regarding certain tax benefits; and
- the Real Estate Tax Code, the Real Estate Transfer Tax Code and the Stamp Duty Codes, in relation to specific transactions.
1.2 Do any special regimes apply to specific individuals (eg, foreign nationals; temporary residents)?
Portugal has a special tax regime – the non-habitual resident (NHR) regime – which aims to attract individuals who have not been resident in the country in the previous five years and who become resident in Portugal for tax purposes. Individuals registered under the NHR regime are tax resident in Portugal, but are subject to a
