When you reinvest the proceeds from selling your main home into another property, Portuguese IRS rules generally give you 12 months from the replacement property’s acquisition to make it your or your household’s main home. This requirement comes from Article 10(6)(a) of the Portuguese Personal Income Tax Code (CIRS). The deadline should be considered alongside…

A holding company in Portugal can receive qualifying corporate dividends without an additional corporate income tax charge and reinvest those funds within a corporate structure. However, the participation exemption is conditional. Tax transparency, withholding tax, property taxation and company liability must be assessed separately. For business owners, the main opportunity is often to postpone a…

However, the law does not automatically require expatriates to close their existing US or UK bank accounts. The actual consequences depend on the bank, the services provided, the date the banking relationship began and the application of specific legal exemptions. For some expatriates, the biggest change may come not from the legislation itself, but from…

How recent Portuguese tax arbitration decisions clarify the taxation of foreign trusts, the evidence required for foreign tax credits, and taxpayers’ rights when challenging the Portuguese Tax Authority. For expatriates, international investors and individuals receiving income from abroad, complying with Portuguese tax obligations often involves more than calculating the correct amount of tax. A recurring…

Receiving a notification from the Portuguese Tax Authority can raise immediate questions: Why is additional tax being charged? What documents should you provide? Can you challenge the decision? What happens if a tax debt is already being enforced? GoalSeek’s Tax Disputes & Representation service helps individuals, expatriates, freelancers and businesses understand their position, prepare a…

Can you still be considered a Portuguese tax resident if you spend fewer than 183 days in Portugal, maintain a Portuguese tax address, own or use a home in Portugal, and your family continues to live there? Not necessarily. A significant 2026 decision from Portugal’s tax arbitration court, the Centro de Arbitragem Administrativa (CAAD), confirms…

Anti-money laundering compliance is no longer a concern limited to banks and financial institutions. In Portugal, Certified Accountants, companies, tax professionals and other obliged entities are subject to specific anti-money laundering and counter-terrorist financing obligations, including client identification, beneficial ownership verification, risk assessment, record keeping and the reporting of suspicious transactions. The regulatory framework is…

Malta Companies and Portugal’s IFICI Regime: A Potentially Tax-Efficient Structure for International Entrepreneurs For individuals moving to Portugal under the IFICI regime (Tax Incentive for Scientific Research and Innovation), an international company located in Malta may offer an interesting combination of low effective corporate taxation, EU legal certainty and potentially tax-exempt foreign dividends in Portugal.…

Portugal does not currently impose a traditional inheritance tax. Instead, certain transfers made on death are subject to Portuguese Stamp Duty (Imposto do Selo). For international families and non-resident beneficiaries, the Portuguese tax treatment is often misunderstood. One of the most common misconceptions is that Portugal automatically charges 10% on the worldwide estate of a…