5 Jul 2022

Overview of Golden Visa and Non-Habitual Resident Regime

Coordination: David Nunes Fernandes, Partner, Cardigos e Associados, Sociedade de Advogados RL, Eduarda Godinho, Partner, Lemos Godinho Advogados.
Date: 27.07.2022
Time: 3 hours | 14h30 – 17h30
Price: 90 euros + IVA

Summary:
A practical, step-by-step walk through of the Portuguese Investment Visa Program (“Golden Visa”) and the Non-Habitual Resident tax status.

Program:

PART 1: GOLDEN VISA
1. Highlights
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:
Residency permit
Permanence in Portugal
Short stay requirements
Schengen Area free movement
Family reunification
Portuguese nationality/permanent residency in Portugal

3. Golden Visa constraints
Process duration
Fees
Renewal requirements

4. Current Regime
Eligibility
Investment and other requirements
Application

5. What has changed in the last year and what will still change
Main changes
Fees
Investment levels
Investment locations
Processing times
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
Enforcement
Taxation provisions
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

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