Residency visa and family reunification
If one partner becomes a civil resident in Portugal, the other partner, as a third-country national, is also eligible for Portuguese civil residency under the statute of “family reunification”, even
The 2019 affordable rental programme
The Affordable Rental Programme (Programa de Arrendamento Acessível – PAA) has been launched to enhance the supply of long-term residential housing at controlled prices. The initiative targets accommodations for individuals
An ominous letter from the Tax Office
As a resident foreigner, you may receive letters from the Tax Office (Autoridade Tributária). Just as happens with many Portuguese citizens, you will be baffled by the encrypted content, written
Asking for an invoice || Part 2
e-Invoices for IRS – Q&A With the e-invoice system (e-fatura), the taxman can pre-fill virtually all parts of our annual IRS income tax declarations. Nevertheless, the system still requires a
IRS 2014 – Procedures nº1 – Fiscal Residency
The vast majority of foreign residents share a common trait: most, if not all, of their livelihood comes from outside of Portugal. Great confusion and dis-information abound regarding such income
Golden residence permit programme
By Dennis Swing Greene The Golden Residence Permit Programme is a simple, fast-track residence permit programme designed to attract foreign investment into Portugal. The governing regulations for the programme were
IRS fiscal year 2012 – Tax Benefits & their limits
By Dennis Swing Greene The budget for 2012 has introduced some global limits for the deductible provisions and for tax benefits (table 1). Although lower income brackets appear to have
IRS fiscal year 2012 – BACKGROUND INFORMATION
By Dennis Swing Greene Deductions against the gross income Most tax breaks come in the form of tax credits. After gross taxable income is reduced by any deductions, gross tax
Tax Regime for Non-Habitual Residents
By Dr. Eduardo Serra Jorge Decree-Law 249/2009, dated September 23, approved the Investment Tax Code, outlining several measures with the purpose of attracting foreign investment to Portugal. One of the
Usufruto (tenancy rights) and Portuguese nominee company
by Dennis Swing Greene Most investors, when buying property, are looking to build their net wealth, enjoy retirement and pass their assets on to the next generation. Many want to