NHR case-studies Infographics 31.10.2019

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Ricardo da Palma Borges & Associados - Sociedade de Advogados, S.P., R.L.

The Portuguese non-habitual tax resident regime is granted to individuals who become resident for tax purposes in Portugal. This regime may grant an exemption on certain foreign source income as well as a 20% tax rate on employment and self-employment income deriving from high value added activities during 10 years. It targets non-resident individuals who are likely to establish residence in Portugal. View a few standard case studies on this RPBA’s infographic.

Law

Pensioner receiving
lifetime pension or
annuity
Non-habitual tax resident
(NHR) case-studies
What to expect concerning Personal Income Tax (PIT)
and Social Security (SS) – General Rules
Private investor in non-
blacklisted jurisdiction
receiving interest and/or
dividend income from debt
and/or equity
Exempt in Portugal
from PIT. Not liable
to SS.
Private individual receiving
rental income or deriving
capital gains from non-
Portuguese real estate
Original or subsequent
copyright holder
receiving royalties
Exempt in Portugal
from PIT. Exempt or
not liable to SS.
Dependent worker
employed by a non-
Portuguese resident
company and working
outside Portugal
“Self-employed”
professional
in a listed high
value-added activity
20% tax rate in
Portugal.
SS after 1st year
of exemption.
Dependent worker employed
by a Portuguese resident
company and working in
Portugal in a listed high
value-added activity
20% tax rate in
Portugal.
SS in Portugal.
(+351) 212 402 743 geral@rpba.pt www.rpba.pt
%
DISCLAIMER: This infographic is updated until October 30th 2019. Although great care has been taken when drafting this
infographic, Ricardo da Palma Borges & Associados (RPBA) - Sociedade de Advogados, S.P., R.L. does not accept any responsibility
whatsoever for any consequences arising from the use of the information contained herein. The information is provided solely for
general purposes, cannot be regarded as legal or other advice. It is strongly recommended to take professional legal advice
appropriate for your case before making any decisions.

The Portuguese tax regime for non-habitual residents (NHR) is motivating high net worth individuals, pensioners and high value added professionals like digital nomads to relocate to Portugal, either on a permanent or on a temporary and expatriate basis. The regime is granted to individuals who become resident for tax purposes in Portugal without having been so in the five years preceding its acquisition. Non-habitual resident individuals may enjoy such status for a ten-year period, after which they will be taxed under the standard regime. This regime may grant an exemption on foreign source income as well as a limited taxation on Portuguese domestic source income deriving from high value added activities. Entrants into the NHR regime that became Portuguese tax residents after April 1st 2020 are subject to a flat tax rate of 10% on foreign-sourced pensions (instead of the previous exemption), as well as on other payments, such as pre-retirement benefits and "lump-sum" payments from pension funds and similar retirement schemes. With effect as from January 1st, 2022, Sweden - following the precedent of Finland - terminated its tax treaty with Portugal. RPBA has revised, updated and developed its newsletter, explaining this regime in great detail.

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The Portuguese Personal Income Taxation of Non-Portuguese Investment Fund (IF) distributions, in particular under the OECD Model Tax Convention on Income and on Capital (OECD-MC) and the Portuguese Non-habitual tax resident (NHR) regime, is a complex topic, namely due to the diversity of legal and tax status among IFs. RPBA’s Infographic provides a step-by-step questionnaire for an accurate and full analysis of the matter.

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The interaction between the extensive Portuguese Corporate Income Tax Reform of 2014 with the regime of the International Business Center of Madeira or Madeira Free Zone provides many interesting tax planning opportunities, namely an effective general Corporate Income Tax rate of 5% or a specific effective rate of 0,75% for certain Intellectual Property income. RPBA has fully updated its extensive presentation on this subject.

RPBA - Real Estate Tax Planning in Portugal - The Basics - Updated: 25.03.2022

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Real estate, as an immovable factor, tends to be overtaxed in most countries and Portugal is no exception. Tax structuring and optimizing is crucial to minimize total acquisition costs and maximize investment returns. RPBA’s updated presentation deals with this challenging topic incorporating the latest developments, including tax incentives on rehabilitation, the OECD Multilateral Instrument rules on “real estate rich” companies and also the brand new SIGI company (the Portuguese equivalent of the REIT – Real Estate Investment Trust).

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In the last few challenging months we have received inquiries or demands relating to Clients concerned with their succession planning. Please note that wills are considered an important and urgent act that Portuguese notaries, according to our experience, are still performing in spite of all Covid 19 restriction measures. We would like to highlight the key topics on this subject: Tax - Inheritance and gifts are subject to Stamp Tax in Portugal. However, inheritance and gifts between close family (spouses, living partners, children, grandchildren, parents and grandparents) are exempt and assets outside Portugal are not even territoriality liable to Stamp Tax. Only in the case of gifts of Portuguese real estate between close family is there a 0,8% tax on its taxable value. Even when tax is due on the Portuguese assets (between siblings, cousins, uncle and nephew, etc.) it is so at a low rate – 10% in the case of an inheritance / 10% plus 0,8% in the case of a gift of Portuguese real estate is concerned. Legal - By default Portuguese inheritance law applies to Portuguese residents, irrespective of the place where they decease. However, it is possible to voluntarily opt-out from this rule and choose the law of ones’ nationality to govern one’s succession. RPBA’s Information Note below may be of interest to you concerning the choice of law governing succession in case of death. It provides you a quick overview of the applicable rules as well as your options as a resident of Portugal. Although this is not a tax issue there may be tax implications of the law chosen to govern your succession. For instance, in a case where a person that has recently left his State of nationality and became a Portuguese resident dies, choosing the law of his/her nationality to govern his/her succession may be an indication of subjective attachment to that prior State, which may be viewed as relevant for inheritance tax purposes in some jurisdictions. We have the know-how to assist and support our private clients on this matter. Partition of assets during one’s lifetime, wills, life insurance with or without death coverage, family foundations and trusts are the main instruments that can be used. In case you would like to discuss the details of your specific specific situation please contact your usual RPBA lawyer or: ana.isabel@rpba.pt

RPBA Infographic: NHR case-studies - Updated: 09.11.2022

Ricardo da Palma Borges & Associados - Sociedade de Advogados, S.P., R.L.

The Portuguese non-habitual tax resident (NHR) regime is granted to individuals who become resident for tax purposes in Portugal. This regime may grant an exemption on certain foreign source income as well as a 20% tax rate on employment and self-employment income deriving from high value-added activities during 10 years. Entrants into the NHR regime that became Portuguese tax residents after April 1st 2020 are subject to a flat tax rate of 10% on foreign-sourced pensions (instead of the previous exemption), as well as on other payments, such as pre-retirement benefits and "lump-sum" payments from pension funds and similar retirement schemes. It targets non-resident individuals who are likely to establish residence in Portugal. View a few standard case studies on this RPBA’s infographic.

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O regime fiscal português para residentes não habituais está a motivar indivíduos com significativo património líquido, pensionistas e profissionais de elevado valor acrescentado a mudarem-se para Portugal, de forma permanente ou temporária, como expatriados. O regime é concedido a pessoas que se tornam residentes para efeitos fiscais em Portugal, sem o terem sido nos cinco anos anteriores. Os residentes não habituais podem usufruir desse estatuto por um período de dez anos, após o qual serão tributados pelo regime regra. Este regime permite isentar ou tributar a uma taxa reduzida o rendimento de fonte estrangeira, bem como tributar de forma limitada o rendimento de fonte portuguesa decorrente de actividades de elevado valor acrescentado. A RPBA possui um profundo conhecimento e experiência sobre este regime.

The Portuguese tax regime for non-habitual residents is motivating high net worth individuals, pensioners and high value added professionals to relocate to Portugal, either on a permanent or on a temporary and expatriate basis. The regime is granted to individuals who become resident for tax purposes in Portugal without having been so in the five preceding years. Non-habitual resident individuals may enjoy such status for a ten-year period, after which they will be taxed under the standard regime. This regime may grant an exemption or reduced rate on foreign source income as well as a limited taxation on Portuguese domestic source income deriving from high value added activities. Our presentation does not contemplate changes envisaged by the proposed Budget Law for 2023 (an update will be made when such Law is approved).

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