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20.03.2023 NOVA Tax Research Lab

José Miguel R. Saraiva escreve para a NOVA Tax Research Lab

José Miguel R. Saraiva é o autor do artigo “Non-Habitual Residents – The Regime That Portuguese Tax Authorities Continue Trying To Jeopardize Consecutive NHR Regimes – The Law Is Clear”, publicado no blog NOVA Tax Research Lab.

O advogado estagiário esclarece o que está em causa no regime fiscal para residentes não habituais em Portugal.

« The non-habitual resident (NHR) tax regime in Portugal is a special tax regime for individuals who become tax residents in Portugal and have not been a tax resident in Portugal in the previous five years. Under this regime, eligible individuals can, namely, benefit from a flat income tax rate of 20% levied on certain types of income, such as employment or services income. Other types of income, such as dividends and rental income, may be exempt from taxation in Portugal under certain conditions, namely under article 81 of the Personal Income Tax Code (PIT Code) (…) ».

Clique aqui para ler o artigo na íntegra.