Tax (Portugal)

International Tax & Mobility

Guidance on double taxation treaties, Non-Habitual Resident (NHR) regime, expatriates and international mobility with tax framework in Portugal.

OA n.º 64089L | OAB/SP n.º 433.599

When it makes sense

  • You are relocating to Portugal and want to evaluate the NHR regime
  • You receive income from multiple countries
  • You are an expatriate or will work temporarily in Portugal
  • You need to understand tax treaty application
  • You have questions about double taxation elimination
  • You want to structure your tax situation before relocating

What is included

NHR regime eligibility analysis
Applicable double taxation treaty study
Income classification by source and type
Double taxation elimination mechanisms identification
Pre-relocation tax planning
NHR registration process support
International filing obligations guidance
Written opinion on tax framework

How it works

01

Situation analysis

Assessment of income, countries involved and client objectives.

02

Framework study

Analysis of treaties, special regimes and available options.

03

Plan and recommendations

Tax strategy development and implementation steps.

04

Implementation

Plan execution support and obligations compliance.

Information needed to start

  • Tax residency history for the last 5 years
  • Income sources and types description
  • Income source countries
  • Employment or service contracts
  • Investment and shareholding documentation
  • Mobility objectives and plans

Timeframes and influencing factors

Initial analysis can be completed in 2-3 weeks. NHR registration must be done by March 31 of the year following residency acquisition.

Factors that may influence:

  • •Number of countries and income types involved
  • •Applicable treaties complexity
  • •Need for coordination with other countries
  • •Ongoing legislative changes
  • •Special regime registration deadlines

Frequently asked questions

Related Services

Visas & Residence

Golden Visa, D7 Visa and residence permits.

Learn more

Planning to relocate to Portugal?

Submit information about your situation for an international tax framework analysis.

The information provided is general and does not replace legal advice. Each situation requires its own analysis.

Open chat
WhatsApp (initial contact — no document sharing)