The 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 in respect of a transaction that took place before that new rate came into force.
Government 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 a potential tax rate of ±5%. Currently, NHR beneficiaries enjoy a 10-year tax holiday. The contemplated measure is said to be in the name of “good fiscal relations” with other European countries.
Buying a Property in an Delaware Company
CGT and Redomiciliation to Portugal
Why move a Delaware company to Portugal?
Delaware will be classified as opaque jurisdiction: