Non-Habitual Residency
CGT - Capital Gains Tax
Documentation
Estate Planning
euroFINESCO
Fiscal Representation
Information Sharing
IRS - Individual Income Tax
Local Lodging
Long Term Rentals
Nominee Companies
Other Taxes
Pensions
Portuguese Property
Redomiciliation
Relocation to Portugal
Residency
Sole Traders
Trusts
Other Languages
US Nationals in Portugal
| Name | Download |
|---|---|
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s18a - New CGT Rules on Shares
|
Download |
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l19a - Capital Gains Portfolios
|
Download |
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b51a - Investment Portfolios
|
Download |
| Name | Download |
|---|---|
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s53a - Capital Gains Tax on Real Estate
|
Download |
|
s45a - CGT Documents
|
Download |
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s40a - Mitigating CGT on Company Property
|
Download |
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s37a - Asset Distribution upon Company Liquidation
|
Download |
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l3a - CGT & Nominee Companies
|
Download |
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FAQ02a - CGT
|
Download |
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e5a - Capital Gains Tax
|
Download |
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e21a - CGT Mitigation
|
Download |
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b81a - Create,Transform, Liquidate a PNC
|
Download |
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b17 - CGT and Nominee Companies
|
Download |
| Name | Download |
|---|---|
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s62a - Branch Office vs Subsidiary
|
Download |
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s14a - CGT on property in a UK company
|
Download |
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b80a - Registering a Branch Office
|
Download |
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b79a - Selling a property in an Offshore Company
|
Download |
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b49a - Selling Property in an Offshore Company
|
Download |
| Name | Download |
|---|---|
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s24a - CGT Declarations on Real Estate
|
Download |
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s13a - CGT - Reinvestment in a Ruin
|
Download |
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s07a - Discrimination against Non Residents
|
Download |
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s01a - Reinvestment in the EU
|
Download |
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b73a - CGT and Swaps
|
Download |
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b36a - Asset Distribution upon Company Liquidation
|
Download |
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b35a - CGT Reinvestment
|
Download |
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b25a - CGT Check Up
|
Download |
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b24a - Calculating CGT
|
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| Name | Download |
|---|---|
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l25a - Associations
|
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s139 - Adverse Possession - Usucapiao
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Download |
| Name | Download |
|---|---|
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b33a - PT Fiscal Numbers
|
Download |
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b96a - Tax ID numbers NIF
|
Download |
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FAQ17 - Digital Security Key
|
Download |
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s105 - New ID Cards
|
Download |
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s106 - Using the Digital Mobile Key
|
Download |
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s108 - Proof of Fiscal Address Certificate
|
Download |
| Name | Download |
|---|---|
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b111 - EU car registration
|
Download |
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b40a - UK Driving Licenses
|
Download |
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b47a - Importing your Car
|
Download |
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l41a - Importing a Car
|
Download |
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l53 - Cross Border Workers - Car Registration
|
Download |
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s05a - How to cancel a Car Registration
|
Download |
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s148a - Exchanging a foreign Driving Licence
|
Download |
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s72a - Car Importation online
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| Name | Download |
|---|---|
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b121 - Medical Card vs Health Insurance
|
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b50a - National Health
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l50a - Healthcare in Portugal
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| Name | Download |
|---|---|
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b61a - Returning to the UK
|
Download |
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l42a - Recovering AT password
|
Download |
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s109 - Deadlines
|
Download |
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s136 - Lost or Stolen Credit Card
|
Download |
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s70a - How to obtain an Apostille
|
Download |
| Name | Download |
|---|---|
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b91a - Dual Citizenship in PT
|
Download |
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l29a - Nationality via Marriage
|
Download |
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l7a - Naturalisation
|
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| Name | Download |
|---|---|
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b93a - Rights of Cohabiting Couples
|
Download |
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l23a - Marriage vs Cohabitation
|
Download |
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s73a - Rights of Cohabiting Couples
|
Download |
| Name | Download |
|---|---|
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b123 - Forced Heirship
|
Download |
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b27a - Cross Border Estate Planning
|
Download |
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b53a - Settling an Estate
|
Download |
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b88a - Planning for a Cross Border Succession
|
Download |
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b89a - Managing a Cross Border Succession
|
Download |
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l18a - Cross Border Estate Planning
|
Download |
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l34a - Brussels IV
|
Download |
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s38a - EU eases Cross Border Succession
|
Download |
| Name | Download |
|---|---|
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b110a - Marital Property Regime
|
Download |
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b90a - Rules of Succession in PT
|
Download |
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e16a - Estate Planning & PNC
|
Download |
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l38a - Making a Will in Portugal
|
Download |
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l57 - Forced Heirship
|
Download |
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s135 - Limitations of a Will
|
Download |
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s154 - Portuguese Wills
|
Download |
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s22b - Usufruto & Nominee Companies
|
Download |
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s32b - Using Usufruto
|
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s84a - Remarried couples can renounce inheritance
|
Download |
| Name | Download |
|---|---|
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e17a - Residency & Domicile
|
Download |
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l2a - 12 Badges of Domicile
|
Download |
| Name | Download |
|---|---|
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b20a - EuroFinesco Services
|
Download |
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b48a - Bargain Tax Advice
|
Download |
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b54a - Online Services
|
Download |
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l9a - Tax Advice - Penny wise, Pound foolish
|
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| Name | Download |
|---|---|
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b118 - Duties of a Fiscal Representative
|
Download |
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b21a - Fiscal Representation
|
Download |
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b22a - Why a Fiscal Rep?
|
Download |
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b26a - The Accidental Fiscal Rep
|
Download |
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b80a - Registering a Branch Office
|
Download |
|
e14a - Fiscal Representation - v12
|
Download |
|
FAQ03a - Fiscal Rep Alternatives
|
Download |
|
l1a - Fiscal Rep Problems
|
Download |
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l5a - Fiscal Rep Services
|
Download |
| Name | Download |
|---|---|
|
06a - Exchange of Information
|
Download |
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b59a - Tax Advantages of Portugal
|
Download |
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b78a - Compulsory Information Exchange
|
Download |
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e3a - Requirements of CRS
|
Download |
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s06a - New Anti-Avoidance Legislation
|
Download |
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s126 - Anticipating Assessment
|
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|
s12a - Portugal - a tax haven within EU
|
Download |
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s36a - FBAR and Delaware Co
|
Download |
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s58a - Manifestations of Wealth
|
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s79a - Beneficial Ownership Central Register
|
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| Name | Download |
|---|---|
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07a-FAQ - Dividends and Royalties
|
Download |
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b64a - Dividends
|
Download |
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b74a - Paying taxes in instalments
|
Download |
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b94a - Taxation of Dividends
|
Download |
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L22a - Tax Treatment of Insurance Bonds
|
Download |
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s08a - Small Farmers - IRS & VAT
|
Download |
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s107 - US Dividends
|
Download |
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s110 - Income from Capital
|
Download |
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s113b - IRS - Taxation of US Dividends
|
Download |
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s119 - IRS - Taxation of US Interest
|
Download |
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s132 - Taxation of Stock Option Plans
|
Download |
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s78a - Royalties
|
Download |
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s85a - IRS & Salaries
|
Download |
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s86a - IRS & Sole Traders
|
Download |
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s87a - Pensions and IRS
|
Download |
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s92a - IRS & taxable income
|
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| Name | Download |
|---|---|
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b100a - Tax Savings with Cards & Vouchers
|
Download |
|
IRS Tax Credits 2016
|
Download |
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L21a - Tax Relief for Donations
|
Download |
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L27a - Tax Relief
|
Download |
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L54 - IRS summary
|
Download |
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s127 - Charity deductions
|
Download |
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s50a - Disability Benefits
|
Download |
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s93a - IRS - General expenses
|
Download |
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s94a - IRS - Medical expenses
|
Download |
|
s95a - IRS - Educational expenses
|
Download |
|
s96a - IRS - Housing expenses
|
Download |
|
s97a - IRS - Other Expenses
|
Download |
| Name | Download |
|---|---|
|
04a-FAQ - Local Lodging Plan
|
Download |
|
b13 - Local Lodging Letting
|
Download |
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b23a - Options for Offshore Companies
|
Download |
|
b34a - Income from Property
|
Download |
|
b43a - Maximising bookings
|
Download |
|
b45a - Rental Agent vs Property Manager
|
Download |
|
b58a - LL Reporting to SEF
|
Download |
|
b62a - Local Lodging Standards
|
Download |
|
b84a - Local Lodging Enforcement
|
Download |
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L15a - Local Lodging Licensing
|
Download |
|
L30a - Using operators for LL
|
Download |
|
L49a - Local Lodging around the EU
|
Download |
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s04a - New Law for Tourist Developments
|
Download |
|
s111 - Changes in AL legislation 2018
|
Download |
|
s114 - AL restrictions in historical districts 2018
|
Download |
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s129 - AL - Invoicing via online platforms
|
Download |
|
s157 - AL Tourist Insurance and Liability Coverage
|
Download |
|
s158 - AL Closing your Local Lodging business
|
Download |
| Name | Download |
|---|---|
|
b32a - Income from Property - Local Lodging Plan
|
Download |
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b99a - CGT & Asset Allocation in Cat B
|
Download |
|
L10a - Local Lodging Plan
|
Download |
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L20a - Long term rents & holiday lets
|
Download |
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L28a - Local Lodging Tax Breaks
|
Download |
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s104 - VAT refunds
|
Download |
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s130 - International taxation of AL income
|
Download |
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s39a - Taxation of Local Lodging
|
Download |
|
s74a - New IRS annex for AL
|
Download |
| Name | Download |
|---|---|
|
b15a - Income from Property
|
Download |
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b57a - Renting to Residents
|
Download |
| Name | Download |
|---|---|
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b70a - Landlords - Required Expenses
|
Download |
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s26a - Deductible Expenses for Rent
|
Download |
| Name | Download |
|---|---|
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08a-FAQ - Electronic Rent Receipts
|
Download |
|
b124 - Afffordable Rental Programme
|
Download |
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b68a - Electronic Rent Receipts - Q&A
|
Download |
|
s120 - Landlords - Registering a Rental Contract
|
Download |
|
s121 - Red Tape for Rental Income
|
Download |
|
s51a - Energy Efficiency Certificate
|
Download |
|
s59a - Category F - Red Tape
|
Download |
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s63a - Rental Income from abroad
|
Download |
| Name | Download |
|---|---|
|
b115 - Winter Rentals
|
Download |
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b69a - Landlords & IRS
|
Download |
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L31a - Landlords and IRS
|
Download |
| Name | Download |
|---|---|
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b12a - Offshore nightmare
|
Download |
|
b30a - Pros of Nominee Companies
|
Download |
|
b31a - Domiciliary Services
|
Download |
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L12a - Buying & Selling a Nominee Company
|
Download |
|
s16a - Share Value of a Nominee Company
|
Download |
|
s55a - Port. Nominee Companies & Cap Gains Tax
|
Download |
| Name | Download |
|---|---|
|
b03a - Buying Off Plan
|
Download |
|
b04a - Buy to Let
|
Download |
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b05a - Fractional Ownership
|
Download |
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b06a - Property subdivisions
|
Download |
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b14a - Foreign Property
|
Download |
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L47a - What is a Nominee Company
|
Download |
|
L6a - Fractional Ownership
|
Download |
|
s09a - Fractional Ownership
|
Download |
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s23a - Buying and Selling a Nominee Company
|
Download |
| Name | Download |
|---|---|
|
05a-FAQ - Fractional Ownership
|
Download |
|
12a-FAQ - Loan Agreement
|
Download |
|
b07a - 1st time Buyers
|
Download |
|
b08a - Tenancy Rights
|
Download |
|
b09a - Downsizing
|
Download |
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b10a - CGT Liability
|
Download |
|
b11a - UK Companies
|
Download |
|
b77a - Branch vs Subsidiary vs PNC
|
Download |
|
e11a - SCI - Sociedade Civil
|
Download |
|
e12a - WhiteList or Portugal?
|
Download |
|
e13a - Nominee Co. for PT Property
|
Download |
|
e1a - Moving Onshore
|
Download |
|
s10a - Family Ownership & Tenancy Rights
|
Download |
|
s99a - Nominee Company Transformation
|
Download |
| Name | Download |
|---|---|
|
e6a - Tax Codes 2016
|
Download |
| Name | Download |
|---|---|
|
s103a - Gift & Inheritance Tax
|
Download |
| Name | Download |
|---|---|
|
s100a - IMT
|
Download |
| Name | Download |
|---|---|
|
L51a - IRC
|
Download |
|
s124 - IRC - The Simplified Regime for Companies
|
Download |
| Name | Download |
|---|---|
|
b42a - IUC Road Tax
|
Download |
| Name | Download |
|---|---|
|
s102a - Social Security
|
Download |
|
s118 - International Social Security Agreements
|
Download |
| Name | Download |
|---|---|
|
s101a - Stamp Duty
|
Download |
| Name | Download |
|---|---|
|
s133 - How to pay taxes when abroad
|
Download |
|
s134 - Paying taxes via AT Direct Debit
|
Download |
|
s145 - Tax Simplfication
|
Download |
| Name | Download |
|---|---|
|
b41 - Audit Protection - Savings
|
Download |
|
b44 - Lump Sum Plan
|
Download |
|
b95 - Dutch Protective Assessment
|
Download |
|
e19 - Taxation of Pensions
|
Download |
|
FAQ01 - Audit Protection Plan
|
Download |
|
FAQ15 - What is a QROPS
|
Download |
|
l08 - SS Pensions in the EU
|
Download |
|
l16 - What is a QROPS
|
Download |
|
s02 - Reduction in Pension Allowance
|
Download |
|
s15 - QROPS
|
Download |
|
s150 - Partial Exclusion
|
Download |
|
s162 - Traditional IRA vs. ROTH IRA
|
Download |
|
s19 - Pension & Non Habitual Residents
|
Download |
|
s31 - Audit Protection - Savings Comparison
|
Download |
|
s81 - Potential Pension Exclusion
|
Download |
|
s82 - US Expats - Taxation of Pensions in Portuga
|
Download |
| Name | Download |
|---|---|
|
B55 - Title Search
|
Download |
|
E08 - Property Investment
|
Download |
|
E09 - Income from Property
|
Download |
|
E10 - Taxation on Property
|
Download |
|
L40 - Property Documentation
|
Download |
|
S125 - Older Properties and Unauthorised Improvements
|
Download |
|
S30 - Elements of a Title Search
|
Download |
| Name | Download |
|---|---|
|
B101 - Redom from Delaware
|
Download |
|
B102 - Redomiciliation - Buying a Delaware Co
|
Download |
|
B104 - Delaware Papers follow up - Black+Grey=Whitewash
|
Download |
|
B107 - New legislation impacts Offshore Property
|
Download |
|
B112 - US imposes reporting rules on Delaware LLCs
|
Download |
|
B125 Redomiciliation
|
Download |
|
B18 - The Triangulation Trap
|
Download |
|
B19 - White listed Companies
|
Download |
|
B38 - Buying an Offshore Company
|
Download |
|
B39 - Cost Comparison
|
Download |
|
B60 - Delaware Companies & FBAR
|
Download |
|
L13 - Redomiciliation
|
Download |
|
L32 - Redom. from the black list
|
Download |
|
L45 - Why redom a Delaware Co
|
Download |
|
S112 - Redomiciliation Rewards
|
Download |
|
S151 - White listed companies subject to scrutiny
|
Download |
|
S152 - EU releases updated blacklist
|
Download |
|
S159 - Delaware - Int Tax Triangulation
|
Download |
|
S161 - Redomiciliation
|
Download |
|
S164 - EU Directive impacts Redomiciliation
|
Download |
|
S20 - CGT & Redomiciliation to Portugal
|
Download |
|
S41 - Redomiciliation from Delaware
|
Download |
|
S76 - Delaware classified as opaque jurisdiction
|
Download |
| Name | Download |
|---|---|
|
E18 - Moving to Portugal
|
Download |
|
E23 - Acquiring Portuguese Citizenship
|
Download |
|
E24 - Visas & Legal Framework
|
Download |
|
E25 - Rights to Medical Care
|
Download |
|
E26 - Access to Education
|
Download |
|
E27 - Recognition of Qualifications
|
Download |
|
E28 - Social Security
|
Download |
|
E29 - Golden Visa
|
Download |
| Name | Download |
|---|---|
|
B116 - Residents, Non Residents and Dual Residency
|
Download |
|
B28 - Fiscal Residency
|
Download |
|
B37 - Residency Requirements
|
Download |
|
B76 - Split year tax residency
|
Download |
|
B83 - Residency for Freelancers
|
Download |
|
B85 - Becoming non resident
|
Download |
|
E04 - Fiscal Residency
|
Download |
|
E22 - Residency Rules
|
Download |
|
E30 - Leaving Portugal
|
Download |
|
L35 - Dual Residency
|
Download |
|
S56 - Permanent Residency Permit
|
Download |
|
S57 - Temporary Residency Permit
|
Download |
|
S67 - Certificate of Fiscal Residency
|
Download |
|
S69 - Portuguese Language Test
|
Download |
|
S71 -Documents for Permanent Residency
|
Download |
| Name | Download |
|---|---|
|
B29 - Transferring Fiscal Residency for UK nationals
|
Download |
|
B82 - Residencias for EU Citizens
|
Download |
|
L17 - UK Statutory Residency Test
|
Download |
|
S35 - UK Statutory Residency Test
|
Download |
| Name | Download |
|---|---|
|
B120 - Residency Visas - 3rd country nationals
|
Download |
|
B97 - Residencia Visas retirees
|
Download |
|
S117 - Residency Visa & Family Reunification
|
Download |
|
S138 - Short term Visa Extension
|
Download |
|
S83 - Startup Visa for Entrepreneurs
|
Download |
| Name | Download |
|---|---|
|
B56 - Golden Visa
|
Download |
|
E29 - Golden Visa
|
Download |
|
S48 - Golden Visa Residency Program
|
Download |
| Name | Download |
|---|---|
|
E02 - Sole Traders
|
Download |
|
FAQ09 - Simplified Regime
|
Download |
|
FAQ16 - Sole Traders and the Simplified Regime
|
Download |
|
S75 - Tax Table under Simplified Regime
|
Download |
| Name | Download |
|---|---|
|
B105 - Simplified Regime gets more complicated
|
Download |
|
B16 - Sole Trader Start Up Plan
|
Download |
|
B65 - The Isolated Act
|
Download |
|
B66 - Opening & Closing an Activity
|
Download |
|
B67 - Rights of the Sole Trader
|
Download |
|
L52 - Sole Traders Summary
|
Download |
|
S141 - Isolated Acts five potential advantages
|
Download |
|
S86 - IRS & Sole Traders
|
Download |
| Name | Download |
|---|---|
|
B114 - Sole Traders - Postings Abroad
|
Download |
|
L39 - Freelancers in PT
|
Download |
|
L44 - Freelancer in PT - Co Director in UK
|
Download |
|
S116 - Sole Trader - Working for a UK company in PT
|
Download |
|
S128 - Liberal Professional vs Support Services
|
Download |
|
S42 - Selling Electricity to EDP
|
Download |
|
S52 - Trading under a different name
|
Download |
| Name | Download |
|---|---|
|
B106 - New SS Contributory Scheme for Independents
|
Download |
|
B52 - Sole Trader & SS Contributive Code
|
Download |
|
B63 - Sole Traders & Social Security
|
Download |
|
L11 - Contributory Code
|
Download |
| Name | Download |
|---|---|
|
B72 - 12 reasons for Trusts
|
Download |
|
E32 - Trusts
|
Download |
|
FAQ14 - Taxation of Trusts
|
Download |
|
L14 - Trust Protector
|
Download |
|
L33 - Recognition of Trusts in Portugal
|
Download |
|
L46 - Central Registry of Beneficial Owners
|
Download |
|
S123- Portuguese Assessment of Trusts
|
Download |
|
S146 - Taxation of Fiducuary Structures
|
Download |
| Name | Download |
|---|---|
|
B13fr - Autorisation du Logement Local
|
Download |
|
B16fr - Plan de Demarage du Travailleur Independent
|
Download |
|
B17fr - La Residence non habituelle
|
Download |
|
B32fr - La Location Saisonnière
|
Download |
|
B34fr - Revenus de l'Immobilier
|
Download |
|
B43fr - Maximisation des reservations
|
Download |
|
B58fr - SEF et Logement Local
|
Download |
|
B62fr - Normes du Logement Local
|
Download |
|
B63fr - Renoncer a la Residence
|
Download |
| Name | Download |
|---|---|
|
B15de - Einkommen aus Eigentum
|
Download |
|
B30de - Portugiesische Nominee-Firmen
|
Download |
|
B32de - Ferienvermietungsplan
|
Download |
| Name | Download |
|---|---|
|
B22pt - Porque um Representante Fiscal
|
Download |
|
B32pt - Plano de Alojamento Local
|
Download |
|
B58pt - Representação Fiscal
|
Download |
|
B64pt - Alojamento Local - Conclusões
|
Download |
|
E11 - Sociedade Civil
|
Download |
| Name | Download |
|---|---|
|
B22ru - Why a Fiscal Rep
|
Download |
|
B30ru - PNC
|
Download |
|
B53ru - Local Lodging Plan
|
Download |
|
S45ru - Golden Visa
|
Download |
|
S48ru - Golden Visa
|
Download |
| Name | Download |
|---|---|
|
B56 TR - Golden Visa
|
Download |
Looking for an insight or more comprehensive information?
SHORTS – between 250 – 500 words;
BROCHURES – have around 750 words,
LEAFLETS – contain around 1000 words;
FAQ – frequently asked questions;
E-BOOKS – offer comprehensive treatment.
The content of our publications provided herein is subject to changes in law and context. The substance does not constitute advice. Professional Guidance should be sought individually.
