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NON-REGULAR RESIDENTS

What is it?

AMI: 123456789

The Supervisory Board of not Ordinarily Resident is a scheme under Portuguese tax law that allows individuals to benefit from a special tax regime, in the headquarters of the tax personal income, for ten years, in order to attract to Portugal professionals Non-residents qualified in activities of high added value or intellectual property, industrial or know-how, as well as beneficiaries of pensions obtained abroad.

We are a real estate company that operates in the market of real estate sales for over 15 years.

With a standard of seriousness in providing real estate services, seeks to conduct good business with efficiency, thus, tranquillity to its clients. Originally created to sell real estate to media with the needs of our customers over the years have expanded your activities throughout the country.

Our staff is comprised of experienced professionals with extensive knowledge to suggest the best alternatives. In addition, we have a fully computerized system, which allows greater flexibility in research and adaptation of the profile of the property to client requests.

The Supervisory Board of not Ordinarily Resident is a scheme under Portuguese tax law that allows individuals to benefit from a special tax regime, in the headquarters of the tax personal income, for ten years, in order to attract to Portugal professionals Non-residents qualified in activities of high added value or intellectual property, industrial or know-how, as well as beneficiaries of pensions obtained abroad.

Competitive Advantages

AMI: 123456789

- Taxation, over a period of 10 years, at a fixed rate of 20% personal income tax on labor income earned in Portugal.
- The absence of double taxation in the case of pension and income from employment and independent earned abroad.

We are a real estate company that operates in the market of real estate sales for over 15 years.

With a standard of seriousness in providing real estate services, seeks to conduct good business with efficiency, thus, tranquillity to its clients. Originally created to sell real estate to media with the needs of our customers over the years have expanded your activities throughout the country.

Our staff is comprised of experienced professionals with extensive knowledge to suggest the best alternatives. In addition, we have a fully computerized system, which allows greater flexibility in research and adaptation of the profile of the property to client requests.

- Taxation, over a period of 10 years, at a fixed rate of 20% personal income tax on labor income earned in Portugal.
- The absence of double taxation in the case of pension and income from employment and independent earned abroad.

How can you purchase non-habitual resident status?

AMI: 123456789

Recognition of tax resident status , unusual by the Portuguese tax authorities es're dependent verification t hree essential conditions:
              1st - not have been taxed as a resident in Portugal in the last 5 years;
              2nd - Register as r fiscal esidente in Portugal in S ervice site Finance (for this should have remained in Portugal more than 183 days, consecutive or not, or having stayed for less time, there has, on 31 December of that year , Of housing in conditions that suppose the intention to maintain it and to occupy like habitual residence);
              3rd - The application for registration as not ordinarily resident must be requested from the Portuguese authorities by 31 March of the year following that become resident in that territory.

We are a real estate company that operates in the market of real estate sales for over 15 years.

With a standard of seriousness in providing real estate services, seeks to conduct good business with efficiency, thus, tranquillity to its clients. Originally created to sell real estate to media with the needs of our customers over the years have expanded your activities throughout the country.

Our staff is comprised of experienced professionals with extensive knowledge to suggest the best alternatives. In addition, we have a fully computerized system, which allows greater flexibility in research and adaptation of the profile of the property to client requests.

Recognition of tax resident status , unusual by the Portuguese tax authorities es're dependent verification t hree essential conditions:
              1st - not have been taxed as a resident in Portugal in the last 5 years;
              2nd - Register as r fiscal esidente in Portugal in S ervice site Finance (for this should have remained in Portugal more than 183 days, consecutive or not, or having stayed for less time, there has, on 31 December of that year , Of housing in conditions that suppose the intention to maintain it and to occupy like habitual residence);
              3rd - The application for registration as not ordinarily resident must be requested from the Portuguese authorities by 31 March of the year following that become resident in that territory.

Retrieved from non-habitual resident status, which the rate and incidence of taxation applicable to income earned in national territory (Portugal)

AMI: 123456789

- In the case of dependent or independent work, the applicable tax rate is 20% (note that, in addition to that special rate of 20%, you can still focus on the work of the extraordinary income surcharge IRS 3.5 %).

- A tax levied on the income resulting from high value-added activities with scientific, artistic or technical nature:

• Architects, engineers and similar technicians

• Plastic artists, actors and musicians

• Auditors

• Doctors & Dentists

• Teachers

• Psychologists

• Liberal, technical and assimilated professions

• Investid ores, administrators and managers

- In the case of income from capital, capital gains and property, the applicable rate is 28%.

We are a real estate company that operates in the market of real estate sales for over 15 years.

With a standard of seriousness in providing real estate services, seeks to conduct good business with efficiency, thus, tranquillity to its clients. Originally created to sell real estate to media with the needs of our customers over the years have expanded your activities throughout the country.

Our staff is comprised of experienced professionals with extensive knowledge to suggest the best alternatives. In addition, we have a fully computerized system, which allows greater flexibility in research and adaptation of the profile of the property to client requests.

- In the case of dependent or independent work, the applicable tax rate is 20% (note that, in addition to that special rate of 20%, you can still focus on the work of the extraordinary income surcharge IRS 3.5 %).

- A tax levied on the income resulting from high value-added activities with scientific, artistic or technical nature:

• Architects, engineers and similar technicians

• Plastic artists, actors and musicians

• Auditors

• Doctors & Dentists

• Teachers

• Psychologists

• Liberal, technical and assimilated professions

• Investid ores, administrators and managers

- In the case of income from capital, capital gains and property, the applicable rate is 28%.

Retrieved from non-habitual resident status, in which case the tax exemption applies to income earned abroad by non-habitual residents

AMI: 123456789

In the case of pensioners and retired when:

• The income is taxed in the State of origin in accordance with an agreement to eliminate double taxation concluded by Portugal with that State; or

• IRS Code, income is not considered to have been obtained in Portuguese territory.

In the case of income from dependent work when:

• the income is taxed in the State in accordance with the Convention to eliminate double taxation or p Portugal with that State; or

• Such income is taxed in another State with which Portugal has not concluded any agreement to eliminate double taxation, provided that the income is not considered as obtained in Portuguese territory by the criteria set forth in the IRS Code;

In the case of income from self - employment (From services with high added value, with scientific, artistic or technical), or from intellectual or industrial property, capital income, property capital gains and other increments asset when:

• the income may be taxed in the country, territory or region of origin, in accordance with convention to eliminate double taxation concluded by Portugal with that State; or

• Where there is no agreement to eliminate double taxation, the OECD Model Convention (subject to the comments and reservations made by Portugal) may be applicable and provided that the country, territory or region of origin does not have a privileged tax regime, and provided that the income is not considered to be obtained in Portuguese territory by the criteria of the IRS Code.

The r egime tax of non - habitual residents is quite complex. The legal and tax advice from a lawyer is essence l to accompany each stage of the process and to ensure that everything is done properly. In this sense, t rabalhamos with a team of lawyers on non - habitual residents who provide a professional service, personalized, efficient and of the highest competence.

We are a real estate company that operates in the market of real estate sales for over 15 years.

With a standard of seriousness in providing real estate services, seeks to conduct good business with efficiency, thus, tranquillity to its clients. Originally created to sell real estate to media with the needs of our customers over the years have expanded your activities throughout the country.

Our staff is comprised of experienced professionals with extensive knowledge to suggest the best alternatives. In addition, we have a fully computerized system, which allows greater flexibility in research and adaptation of the profile of the property to client requests.

In the case of pensioners and retired when:

• The income is taxed in the State of origin in accordance with an agreement to eliminate double taxation concluded by Portugal with that State; or

• IRS Code, income is not considered to have been obtained in Portuguese territory.

In the case of income from dependent work when:

• the income is taxed in the State in accordance with the Convention to eliminate double taxation or p Portugal with that State; or

• Such income is taxed in another State with which Portugal has not concluded any agreement to eliminate double taxation, provided that the income is not considered as obtained in Portuguese territory by the criteria set forth in the IRS Code;

In the case of income from self - employment (From services with high added value, with scientific, artistic or technical), or from intellectual or industrial property, capital income, property capital gains and other increments asset when:

• the income may be taxed in the country, territory or region of origin, in accordance with convention to eliminate double taxation concluded by Portugal with that State; or

• Where there is no agreement to eliminate double taxation, the OECD Model Convention (subject to the comments and reservations made by Portugal) may be applicable and provided that the country, territory or region of origin does not have a privileged tax regime, and provided that the income is not considered to be obtained in Portuguese territory by the criteria of the IRS Code.

The r egime tax of non - habitual residents is quite complex. The legal and tax advice from a lawyer is essence l to accompany each stage of the process and to ensure that everything is done properly. In this sense, t rabalhamos with a team of lawyers on non - habitual residents who provide a professional service, personalized, efficient and of the highest competence.