Francisca Osório de Castro assina o artigo “The Non-Habitual Resident regime: an American oasis?”, publicado recentemente no ITR.
A advogada analisa a recente jurisprudência relativa ao regime fiscal dos cidadãos portugueses em Portugal.
«An oasis for American nationals who benefit from the Portuguese Non-Habitual Resident tax regime (NHR regime) may be on the horizon, in light of the Arbitral Court’s decision on case no. 684/2020-T.
The NHR regime is a favourable tax regime designed to attract professionals performing high added-value activities to Portugal, as well as high net-worth individuals. In short, depending on the types of income received by the taxpayer, the NHR may allow for the possibility of lesser taxation or full exemptions on foreign income.
According to Portuguese law, for foreign income received by the taxpayer to be exempt from personal income tax in Portugal, said income must be taxable in the other contracting state. This is according to the relevant Double Tax Treaties (DTT), or, in the absence of one, according to the OECD Model Tax Convention (OECDMTC), so long as said state is not considered a tax haven in Portugal. (…)».
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