The legal Regime of the NHR was initially created in the year 2009 by the Law Decree No. 249/2009 of 23 September. Currently governed by the state budget regulated by Law No. 2/2020 of 31 March.
SCOPE OF APPLICATION
In order to qualify for the Non-Habitual Resident’s Status, it is necessary to meet the following conditions:
ACQUIRED RIGHTS AND TERM OF THE ATTRIBUTION OF THE RNH STATUS
The taxable person granted the status of NHR acquires the right to be taxed as such for a period of 10 consecutive years, from the year, including from his/her registration as a Resident in Portuguese Territory.
The Non-Habitual Resident may enjoy the non-extendable period for 10 years.
In order to apply the tax benefit, taxation in the country of origin of this income is not required.
Thus, results from the regime its double non-taxation, whenever:
This tax benefit applies not only to foreigners who want to settle in Portugal, but also to all Portuguese who have left the country and intend to return.
We give support in the area of the Tax and Civil Law throughout the expatriation and international mobility process.
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