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The EU Blacklist and “Tax Haven USA”Beyond an unequivocal stance on climate change, the recent G20 summit also devoted significant attention to the issue of “tax transparency”. The US is currently the only major financial centre...Read more
Potential minimum tax on pensions under NHRGovernment is studying a basic levy to Non-Habitual Resident pensions with possible introduction in the 2018 State Budget. According to the Jornal de Negócios, the step under consideration is applying...Read more
Only eight Golden Visas awarded since 2012 created jobsBetween 2012 and July 2017, just eight Golden Visas, out of a universe of 5,243, were granted based on the creation of job positions in Portugal. The vast majority of...Read more
Residents in offshore tax havens exempt from “AIMI”Individuals who reside in tax havens and own residential property in Portugal are free from paying the 7.5% surcharge applied to the new Additional Municipal Property Tax (“AIMI”). Only companies...Read more
Golden Visas blocked until NovemberThe Immigration and Borders Services (“SEF”)  will not be able to process new applications until November according to APEMIP (Associação dos Professionais e Empresas de Mediação Imobiliária de Portugal). “SEF”...Read more
Court forbids retroactive CGT assessmentsThe Supreme Administrative Court has ruled that the tax authorities may not levy taxes retroactively. In particular, the “AT” may not apply a new rate of taxation to a taxpayer...Read more
Potential minimum tax on pensions under NHRGovernment is studying a basic levy to Non-Habitual Resident pensions with possible introduction in the 2018 State Budget. According to the Jornal de Negócios, the step under consideration is applying...Read more
Residents in offshore tax havens exempt from “AIMI”Individuals who reside in tax havens and own residential property in Portugal are free from paying the 7.5% surcharge applied to the new Additional Municipal Property Tax (“AIMI”). Only companies...Read more
Golden Visa investments up 15% since JanuaryIn July, Portugal issued 98 Golden Visas, of which 96 were for real estate purchase and two meeting the capital transfer requirement. Since the creation of the programme, SEF (Immigration...Read more