Coordination: David Nunes Fernandes, Partner, Cardigos e Associados, Sociedade de Advogados RL, Eduarda Godinho, Partner, Lemos Godinho Advogados.
Time: 3 hours | 14h30 – 17h30
Price: 90 euros + IVA
A practical, step-by-step walk through of the Portuguese Investment Visa Program (“Golden Visa”) and the Non-Habitual Resident tax status.
PART 1: GOLDEN VISA
Is the Golden Visa an actual visa?
Why do we need a Golden Visa?
Why is the Golden Visa an investment visa?
2. Benefits of the Golden Visa regime:
Permanence in Portugal
Short stay requirements
Schengen Area free movement
Portuguese nationality/permanent residency in Portugal
3. Golden Visa constraints
4. Current Regime
Investment and other requirements
5. What has changed in the last year and what will still change
Economic and foreign investment impact
6. Step-by-step guide and documentation required
PART 2: NON-HABITUAL RESIDENT
1. Summary of Personal Income Tax regime:
Definition of Portuguese tax resident
“Worldwide taxation” principle
Taxation of non-resident individuals in Portugal
Taxable income, general and special tax rates
2. Non-habitual resident (NHR) – details of the legal regime:
Brief timeline of the regime
Foreign source income
Portuguese source income
1. Employment based income
2. Independent professional/contractor income
3. Capital gains
4. Real estate income
5. Pensions income
3. Application for NHR status
4. NHR legal obligations
5. NHR status and Double Taxation Agreements