Property Lawyer in Portugal
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Lawyer, Languages: Portuguese, German and English.

Non Habitual Tax Residents. Total tax exemption remains.

Created in 2009, the tax regime for Non-Habitual Residents (NHR), allows retirees who receive pensions paid by another country, the possibility to enjoy exemption from the payment of IRS in Portugal, as long as there is a Double Taxation Agreement who gives the country of residence (Portugal) the right to tax the pensions.  The Non-Habitual … Read More

Posted by: Carlos Tome & filed under Non Residents.

Local accommodation. Prohibition by the condominium rules?

A certain owner owns an apartment for habitation that is allocating it to local accommodation for tourists. By decision of the majority of the owners of the building in which the aforementioned apartment is located, a rule has been added to the Condominium Regulation prohibiting the owners from allocating their fractions to the “tourist/hotel/local accommodation … Read More

Posted by: Carlos Tome & filed under Condominium.

The right to use your house as local accommodation

The Portuguese Supreme Court of Justice (STJ) has ruled in a recent decision that homeowners of residential units may affect homes to “alojamento local”, even against the will of the condominium.   This is the first time that the Supreme Court of Justice has ruled on this matter.   After the Lisbon and Porto Courts … Read More

Posted by: Carlos Tome & filed under Condominium.

Local Accommodation – The new legal regime

Local accommodation has been taking on greater preponderance in the national tourist landscape, which is why it was necessary to regulate its operating activity in order for it to have personalised legal treatment with an autonomous diploma, even though it has been regulation in ordinance since 2008. Decree-Law 128/214 was drawn up precisely to close … Read More

Posted by: Carlos Tome & filed under Condominium.

Portuguese Golden Residence Permit Program offers even better conditions!

As it is already known, this special residence permit, also called Golden Visa, will be offered to investors, who fulfill certain conditions. Under those conditions were to make at least one of the following investments: a) Capital transfer with a value equal to or above 1 million Euros b) The creation of, at least, 30 … Read More

Posted by: Carlos Tome & filed under Non Residents.

How to get the “Golden Visa” in Portugal?

How to get the “Golden Visa” in Portugal? The application for the residence permit should be handed in within 90 days counting from the applicant´s first entry into the country, whilst the investment must have been made at the time the application is submitted and must be maintained for a minimum period of five years … Read More

Posted by: Carlos Tome & filed under Non Residents.

Did you know about the Portuguese Golden Residence Permit Program?

Did you know about the Portuguese Golden Residence Permit Program? Now, non-EU citizens can look forward to fast-track immigration to Portugal, thanks to this new program. This special residence permit, also called Golden Visa, will be offered to investors, who fulfill certain conditions. In order to enter this program, the minimum quantitative requirements imply, at … Read More

Posted by: Carlos Tome & filed under Non Residents.

Who can apply for the Non-Habitual Resident status?

  This new regime is aimed at non-resident taxpayers, wishing to establish permanent or temporary residence in Portugal. To acquire the non-habitual resident status, taxpayers must become resident for tax purposes in Portuguese territory and must provide evidence that they haven´t been taxed as residents during the five years prior to the application. Accordingly, taxpayers … Read More

Posted by: Carlos Tome & filed under Non Residents.

What is the tax regime for non-habitual residents in Portugal?

The Portuguese government approved a new tax regime for non-habitual residents, as an incentive to attract foreign investors and highly skilled professionals as well as people having considerable net worth.   The income of non-habitual residents may thus not be subject to taxation, if applicable, or benefit from a flat tax rate of 20%, when … Read More

Posted by: Carlos Tome & filed under Non Residents.