IRS 2018 Procedures – Nº2: Non-residents
IRS 2018 – Procedures 1-7 Non-residents are taxable on income and gains arising in Portugal. When the paying entities are resident or assets located within, or services performed in, Portugal,
IRS 2018 Procedures – Nº1: Residents
IRS 2018 – Procedures 1-7 Countries increasingly challenge former residents who attempt to move to another. Although the rules vary, most states define a “resident” as an individual who is
Coercive settlement and the loss of tax abatements
If you meet any of the criteria to be considered resident for tax purposes in Portugal, you are required to register with the tax authorities and submit annual tax declarations.
Winter Rentals: Category B or Category F
After the hubbub of the summer, many Local Lodging (Alojamento Local) owners wish to book long-term rentals to assure low-season occupancy over the quieter winter months. As always, there are
Working for a UK company in Portugal
A common situation arises where a UK employee wishes to continue to receive a salary from a British-based company but would prefer to provide the services virtually via the
Upcoming changes in Local Lodging
Recent legislative reforms have created tighter rules for operators of Local Lodging establishments. Under the new regulations, Councils will have a say in setting occupancy quotas within their municipalities. Condominiums
New ID cards – a digital revolution
“Citizen Card” for foreign residents In 2018, the government is launching a new “citizen card” for foreigners residing in Portugal under the framework of the Simplex+2018. This card groups into
12 reasons behind the Lisbon property boom
A host of factors contribute to Lisbon’s recent wave of popularity and the subsequent surge in real estate prices in the capital and throughout Portugal in general. 1. An exodus
NHR: double taxation or double exemption?
Amongst tax authorities around the EU, namely France, Finland, Germany, Sweden, Netherlands and Norway, a new approach has emerged that can undermine the application in Portugal of the non-habitual residency
New Social Security contributory scheme for independent workers
The revamped Social Security contributory plan for sole traders has been passed into law. Under the new regime, the deductions applicable to the self-employed will be based on the average










