NON-HABITUAL RESIDENTS

NON-HABITUAL RESIDENT

To beneficiate of the status of non-habitual resident in Portugal, conditions?

 

You have not been considered as resident in Portuguese territory in any of the five years preceding the year in which you wish to have taxation started as a non-habitual resident.

 

When Should the citizen apply to register as a non-habitual resident?

 

The granting of non-habitual resident status must be preceded by the registration as resident in Portuguese territory in any Finance Service or Citizen's Shop.

The application for registration as a non-habitual resident should, therefore, be submitted when registering as a resident in Portuguese territory or, later, until March 31, inclusive, of the year following that in which he becomes a resident in that territory.

 

What right does the citizen acquire that is considered a non-habitual resident?

 

Citizens who are considered as non-habitual residents acquire the right to be taxed as such for a period of 10 consecutive years starting from the year inclusive of their registration as a resident in Portuguese territory, provided that in each of those 10 years they are considered resident there.

 

 

This 10-year period is non-extendable.

 

 

It should be noted that the enjoyment of the right to be taxed as a non-habitual resident in each year of the aforementioned period depends on being in that year considered to be resident in Portuguese territory.

In cases where the citizen has not enjoyed the right to be taxed according to the tax regime established for non-habitual residents in one or more years of that 10-year period, he may resume the enjoyment of the same right in any of the remaining years of that period, resident there for IRS purposes.

Paragraph

To beneficiate of the status of non-habitual resident in Portugal, conditions?

 

You have not been considered as resident in Portuguese territory in any of the five years preceding the year in which you wish to have taxation started as a non-habitual resident.

 

When Should the citizen apply to register as a non-habitual resident?

 

The granting of non-habitual resident status must be preceded by the registration as resident in Portuguese territory in any Finance Service or Citizen's Shop.

The application for registration as a non-habitual resident should, therefore, be submitted when registering as a resident in Portuguese territory or, later, until March 31, inclusive, of the year following that in which he becomes a resident in that territory.

 

What right does the citizen acquire that is considered a non-habitual resident?

 

Citizens who are considered as non-habitual residents acquire the right to be taxed as such for a period of 10 consecutive years starting from the year inclusive of their registration as a resident in Portuguese territory, provided that in each of those 10 years they are considered resident there.

 

 

This 10-year period is non-extendable.

 

 

It should be noted that the enjoyment of the right to be taxed as a non-habitual resident in each year of the aforementioned period depends on being in that year considered to be resident in Portuguese territory.

In cases where the citizen has not enjoyed the right to be taxed according to the tax regime established for non-habitual residents in one or more years of that 10-year period, he may resume the enjoyment of the same right in any of the remaining years of that period, resident there for IRS purposes.

To beneficiate of the status of non-habitual resident in Portugal, conditions?

 

You have not been considered as resident in Portuguese territory in any of the five years preceding the year in which you wish to have taxation started as a non-habitual resident.

 

When Should the citizen apply to register as a non-habitual resident?

 

The granting of non-habitual resident status must be preceded by the registration as resident in Portuguese territory in any Finance Service or Citizen's Shop.

The application for registration as a non-habitual resident should, therefore, be submitted when registering as a resident in Portuguese territory or, later, until March 31, inclusive, of the year following that in which he becomes a resident in that territory.

 

What right does the citizen acquire that is considered a non-habitual resident?

 

Citizens who are considered as non-habitual residents acquire the right to be taxed as such for a period of 10 consecutive years starting from the year inclusive of their registration as a resident in Portuguese territory, provided that in each of those 10 years they are considered resident there.

 

 

This 10-year period is non-extendable.

 

 

It should be noted that the enjoyment of the right to be taxed as a non-habitual resident in each year of the aforementioned period depends on being in that year considered to be resident in Portuguese territory.

In cases where the citizen has not enjoyed the right to be taxed according to the tax regime established for non-habitual residents in one or more years of that 10-year period, he may resume the enjoyment of the same right in any of the remaining years of that period, resident there for IRS purposes.

To beneficiate of the status of non-habitual resident in Portugal, conditions?

 

You have not been considered as resident in Portuguese territory in any of the five years preceding the year in which you wish to have taxation started as a non-habitual resident.

 

When Should the citizen apply to register as a non-habitual resident?

 

The granting of non-habitual resident status must be preceded by the registration as resident in Portuguese territory in any Finance Service or Citizen's Shop.

The application for registration as a non-habitual resident should, therefore, be submitted when registering as a resident in Portuguese territory or, later, until March 31, inclusive, of the year following that in which he becomes a resident in that territory.

 

What right does the citizen acquire that is considered a non-habitual resident?

 

Citizens who are considered as non-habitual residents acquire the right to be taxed as such for a period of 10 consecutive years starting from the year inclusive of their registration as a resident in Portuguese territory, provided that in each of those 10 years they are considered resident there.

 

 

This 10-year period is non-extendable.

 

 

It should be noted that the enjoyment of the right to be taxed as a non-habitual resident in each year of the aforementioned period depends on being in that year considered to be resident in Portuguese territory.

In cases where the citizen has not enjoyed the right to be taxed according to the tax regime established for non-habitual residents in one or more years of that 10-year period, he may resume the enjoyment of the same right in any of the remaining years of that period, resident there for IRS purposes.

Which activities of high added value, with a scientific, artistic or technical character, which are relevant to the tax regime of the non-habitual resident?

 

1 - Architects, engineers and similar technicians;

2 - Plastic artists, actors and musicians:3 — Auditores;

4 - Physicians and dentists;

5 - University professors;

6 – Psychologists;

7 - Liberal, technical and assimilated professions;

8 - Investors, administrators and managers.

 

* This information does not excuse the consultation of the legislation in force.

Paragraph

Which activities of high added value, with a scientific, artistic or technical character, which are relevant to the tax regime of the non-habitual resident?

 

1 - Architects, engineers and similar technicians;

2 - Plastic artists, actors and musicians:3 — Auditores;

4 - Physicians and dentists;

5 - University professors;

6 – Psychologists;

7 - Liberal, technical and assimilated professions;

8 - Investors, administrators and managers.

 

* This information does not excuse the consultation of the legislation in force.

Which activities of high added value, with a scientific, artistic or technical character, which are relevant to the tax regime of the non-habitual resident?

 

1 - Architects, engineers and similar technicians;

2 - Plastic artists, actors and musicians:3 — Auditores;

4 - Physicians and dentists;

5 - University professors;

6 – Psychologists;

7 - Liberal, technical and assimilated professions;

8 - Investors, administrators and managers.

 

* This information does not excuse the consultation of the legislation in force.

Which activities of high added value, with a scientific, artistic or technical character, which are relevant to the tax regime of the non-habitual resident?

 

1 - Architects, engineers and similar technicians;

2 - Plastic artists, actors and musicians:3 — Auditores;

4 - Physicians and dentists;

5 - University professors;

6 – Psychologists;

7 - Liberal, technical and assimilated professions;

8 - Investors, administrators and managers.

 

* This information does not excuse the consultation of the legislation in force.

GOLDEN VISA

GOLDEN VISA

What is needed for:

 

The Residence Permit for Investment Activity (ARI), ruling since October 8, 2012, allows third-country nationals to obtain a temporary residence permit for investment activity with the exemption of residence visa to enter national territory. The ARI beneficiary has the possibility to:

- To enter Portugal with exemption of residence visa;

- To reside and work in Portugal, and at least to remain in Portugal for a period not to exceed 7 days in the first year and not less than 14 days in subsequent years;

- Circulate through the Schengen area, without visa requirements;

- Benefit from family reunification;


Who can apply?

 

All nationals of Third Countries who carry out an investment activity, either personally or through a society constituted in Portugal or another State of the U.E. and with a permanent establishment in Portugal, that meets one of the quantitative requirements and the temporary requirement foreseen for in the applicable legislation, may apply for Residence Permit for Investment Activity by investing in one of the following possibilities:

- The transfer of capital amounting to 1 million EUR or more;

- The creation of at least 10 jobs;

- Acquisition of properties worth 500 thousand euros or more;


Where to require?

 

The mandatory online pre-registration is done in the ARI Portal, available at http://ari.sef.pt (http://ari.sef.pt/).

 

* This information does not excuse the consultation of the legislation in force.

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Quisque quis augue vitae elit feugiat efficitur. Donec tincidunt tincidunt nisi et maximus. Cum sociis natoque penatibus et magnis dis parturient montes, nascetur ridiculus mus. Phasellus in ex non sapien tincidunt accumsan. Aliquam non mattis magna, et viverra elit. Mauris a luctus nulla. Mauris porta nunc id erat tincidunt vulputate non quis mauris.

What is needed for:

 

The Residence Permit for Investment Activity (ARI), ruling since October 8, 2012, allows third-country nationals to obtain a temporary residence permit for investment activity with the exemption of residence visa to enter national territory. The ARI beneficiary has the possibility to:

- To enter Portugal with exemption of residence visa;

- To reside and work in Portugal, and at least to remain in Portugal for a period not to exceed 7 days in the first year and not less than 14 days in subsequent years;

- Circulate through the Schengen area, without visa requirements;

- Benefit from family reunification;


Who can apply?

 

All nationals of Third Countries who carry out an investment activity, either personally or through a society constituted in Portugal or another State of the U.E. and with a permanent establishment in Portugal, that meets one of the quantitative requirements and the temporary requirement foreseen for in the applicable legislation, may apply for Residence Permit for Investment Activity by investing in one of the following possibilities:

- The transfer of capital amounting to 1 million EUR or more;

- The creation of at least 10 jobs;

- Acquisition of properties worth 500 thousand euros or more;


Where to require?

The mandatory online pre-registration is done in the ARI Portal, available at http://ari.sef.pt (http://ari.sef.pt/).

 

* This information does not excuse the consultation of the legislation in force.

What is needed for:

 

The Residence Permit for Investment Activity (ARI), ruling since October 8, 2012, allows third-country nationals to obtain a temporary residence permit for investment activity with the exemption of residence visa to enter national territory. The ARI beneficiary has the possibility to:

- To enter Portugal with exemption of residence visa;

- To reside and work in Portugal, and at least to remain in Portugal for a period not to exceed 7 days in the first year and not less than 14 days in subsequent years;

- Circulate through the Schengen area, without visa requirements;

- Benefit from family reunification;


Who can apply?

 

All nationals of Third Countries who carry out an investment activity, either personally or through a society constituted in Portugal or another State of the U.E. and with a permanent establishment in Portugal, that meets one of the quantitative requirements and the temporary requirement foreseen for in the applicable legislation, may apply for Residence Permit for Investment Activity by investing in one of the following possibilities:

- The transfer of capital amounting to 1 million EUR or more;

- The creation of at least 10 jobs;

- Acquisition of properties worth 500 thousand euros or more;
Where to require?

The mandatory online pre-registration is done in the ARI Portal, available at http://ari.sef.pt (http://ari.sef.pt/).

 

* This information does not excuse the consultation of the legislation in force.

ATTENTION This site uses cookies. By browsing the site you will consent to its use. Learn more about the use of cookies.

AcceptHow to configure