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Golden Visa in Portugal

The Golden Visa regime, in force since 2012, enables third country (non-EU) nationals that intend to conduct investment activities in Portugal to obtain a temporary residence permit. The beneficiaries of Golden Visa are entitled to live and work in Portugal, further benefiting from a visa exemption for travelling within the Schengen Area. They can also request family reunification, apply for permanent residence and, eventually, apply for ...
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Madeira’s International Business Center

Madeira’s free trade zone encompasses a special tax regime, which has been authorized by the European Commission as legal regional State Aid. It offers companies incorporated therein or companies that will be incorporated until December 2020, as well as to their shareholders, plentiful fiscal benefits, which may be enjoyed until December 2027. Insofar as certain economic substance requirements are met, these corporations may enjoy a 5% c...
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The “Non-Habitual Residents” Tax Regime (NHR)

The “non-habitual residents” tax regime is ruled by the IRS Code. It was introduced by the Decree-Law n.º 249/2009, of September 23rd, and completed by the Decree n.º 12/2010, of January 7th, in order to attract to Portugal highly skilled professionals, high net worth individuals and foreign pensioners. In fact, the tax regime of “non-habitual residents” was created with the intention of attracting to our country professionals of high adde...
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Platform of Investiment PT

In recent years Portugal has adopted a set of fiscal measures with the aim of increasing the country’s competitiveness and attracting foreign investment, namely through the creation of special tax regimes applicable to individuals and a overhaul of the Corporate Income Tax (CIT). Moreover, Portugal is the natural hub, linking not only with Europe – allowing access to the advantages of the several European regimes of which Portugal, as a m...
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Bitcoins: The personal income tax treatment of Bitcoin earnings

Created in 2009 as a form of crypto-currency, Bitcoin has gained increasing relevance in the international financial milieu, serving investors as a refuge to protect their financial assets. A recently published piece of information by the Tax Administration now clarifies the fiscal treatment of earnings obtained from Bitcoin in what concerns IRS. This grants tax payers greater legal security, not excluding the possibility of a later...
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