Kore January insights is about how some unclear aspects of the taxation of capital gains on financial investments. We use 3 cases where the Arbitration Court favoured with the taxpayers to highlight what we call the struggle between human vs machine.

Exit tax is a name for tax paid when a person shifts tax residence from the former country of residency to another new country of residence. When a person relocating to Portugal suffers any type of exit taxation levied abroad this may likely raises complex issues, especially with regards interaction with the non-habitual tax resident’s (NHR) regime.

Exit tax is a name for tax paid when a person shifts tax residence from the former country of residency to another new country of residence. When a person relocating to Portugal suffers any type of exit taxation levied abroad this may likely raises complex issues, especially with regards interaction with the non-habitual tax resident’s (NHR) regime.

Tax Ruling published in May 2022 deals with the tax framework for income paid by SICAV derived by taxpayers with NHR status. This ruling potentially indicates a shift by the Portuguese tax authorities on the qualification of distributed income with implications for investors.

5 Kore Rules on Purchasing Portuguese Real Estate

U.S. Citizens and Portuguese NHR Tax Regime Saved by the Savings Clause

Portuguese Budget Proposal for 2022 in 10 Measures

With the 2021 Portuguese filing season approaching (April-June 2022), it might be useful to read the 5 Kore rules on tax return preparation.

5 Kore Rules on Pre-Immigration Planning