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Portuguese Tax Framework on Inbound Investment

The Portuguese tax system presents various regimes and mechanisms to foster foreign investment, which should be considered when planning an investment in Portugal. This newsletter presents a practical overview of the main investment options available and the corresponding tax regimes, as to provide guidance to foreign investors.
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The Beneficial Owner Central Registry (Deadlines: 30 April and 30 June 2019)

The Ordinance No. 233/2018, which regulates the Legal Regime of the Central Registry of Effective Beneficiaries ("RCBE"), was published, specifying and supplementing the provisions of Law 89/2017 of August 21, which approved the respective regime and reinforcing elements contained in Law 83/2017 of 18 August, which regulated the fight against money laundering and terrorist financing. Reinforcing the transposition of AMLD 4, this Ordinance...
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Family Offices in Portugal: Highlights and challenges

Portugal’s role as a base for international Family Offices is a growing trend, considering the country’s characteristics, business and tax advantages. In this newsletter we provide the main highlights and challenges that arise in establishing the Family Office in Portugal.
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Personal Income Tax Return: Filling Season (April 1st – June 30th)

The Portuguese tax return filling season for individual taxpayers runs from April 1st to June 30th of the year following the one to which the income relates to. In this newsletter we provide the main highlights and concerns taxpayers should be aware regarding this subject.
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The “Non-Habitual Residents” (NHR) Tax Regime

The “Non-Habitual Residents” (NHR) tax regime was introduced by the Decree-Law no. 249/2009, of September 23rd, and complemented by the Ministerial Order no. 12/2010, of January 7th, in order to attract to Portugal highly skilled professionals, high net worth individuals and foreign pensioners. This NHR tax regime was created with the intention of attracting professionals performing high added value activities and the so-called “high net w...
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