Taxpayers who are NHR (Non-Habitual Residents) or IFICI (Incentive for Scientific Research and Innovation) eligible, benefit from a package of respective tax advantages, for a period of 10 consecutive calendar years (with the option of utilising the marginal rates, if lower), from the effective date of Portuguese tax residency.

On 15 January 2014 the Ministry of Foreign Affairs issued Notices no. 9/2014 and 11/2014.

International Tax Review names PLMJ "Tax Firm of The Year 2016"

The Portuguese Golden Visa remains golden for a reason – despite its various changes since its introduction in 2012. Thousands of families have benefited from the programme, identifying the second residency option as a high-net worth essential.

Portugal's allure extends far beyond its stunning landscapes and vibrant culture. In recent years, the country has emerged as a favourite destination for international citizens seeking a tax-advantageous and fulfilling lifestyle.

Portugal's allure is undeniable, offering a pleasant climate, affordable living, high safety standards, a rich cultural heritage, and a warm community, making it a perfect place for a fresh start.

The attractions of Portugal as a place to live and invest have increased dramatically over the last few years. Lisbon, in particular, has attracted swathes of new investment and many new residents.

When individuals who are potential beneficiaries of trusts are planning to move to Portugal and will become Non Habitual Residents (NHRs) they need to review the trust position prior to any future distributions being made.

Com a publicação da Lei n.º 92/2017, de 22 de agosto, que aprovou as alterações à Lei Geral Tributária e ao Regime Geral das Infrações Tributárias, que entrou em vigor no dia 23 de agosto...

Portugal's golden visa (GV) scheme has been extremely successful. In return for relatively low levels of investment in Portugal, permanent residency is granted that can leads to citizenship after five years.

Portugal has established itself as a prime destination for businesses seeking a strategic base within Europe.

Individuals who become resident in Portugal can benefit from a particularly favourable tax regime known as the ‘Non Habitual Resident Regime', provided they have not been resident in Portugal in any of the previous five tax years.

Following the Government's release of regulations in December 2024, Portugal has reintroduced a new Non-Habitual Residents Regime (NHR), known as "NHR 2.0" or IFICI (Incentive for Scientific Research and Innovation).

Order in Council no. 292/2011, published on 8 November, updated the list of countries, territories and regions with clearly more favourable privileged tax regimes (known as 'tax havens';) appearing in the earlier Order in Council no. 150/2004 of 13 February.

International double taxation is an obstacle to trade relations and to the free movement of goods, services, people and capital.