Kore Insights
Q&A on the Portuguese new crypto-assets tax regime for 2023
Q&A on the Portuguese new crypto-assets tax regime for 2023 - Portuguese Budget for 2023 includes several rules for taxing income from crypto-assets effective as from 1st January 2023.
To Crypto or not to Crypto: Insights into the Portuguese Tax Proposals
Portuguese Budget Proposal for 2023 includes several rules for taxing income from crypto-assets and Kore Partners outline their insights into the background, proposals and practical issues.
Time to act: substance requirements for foreign entities
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.
Foreign Exit Taxes and Entry in Portugal – The Case of the 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.
SICAV Distributions - Winds of Change?
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
5 Kore Rules on Purchasing Portuguese Real Estate
U.S. Citizens and Portuguese NHR Tax Regime - Saved by the Savings Clause
U.S. Citizens and Portuguese NHR Tax Regime Saved by the Savings Clause
Shorting the Budget – Why taxing short-term capital gains at progressive rates is wrong?
Short note on why the proposal to tax capital gains at ptogressive rates is flawed and should be corrected.
Portuguese Budget Proposal for 2022 in 10 Measures
Portuguese Budget Proposal for 2022 in 10 Measures
5 Kore Rules on Tax Return Preparation
With the 2021 Portuguese filing season approaching (April-June 2022), it might be useful to read the 5 Kore rules on tax return preparation.
2021: The Year in Review
The publications for 2021 were largely dedicated to the non-habitual resident regime (or NHR). This briefing outlines a review of our knowledge sharing initiatives.
Kore Bookshelf – Our Winter Selection
We provide our Kore Partners winter shortlist of business books.
Kore Partners Guide for high-end residential property in Portugal
Our Kore Partners Guide for high-end residential property is therefore designed to provide our clients and partners the initial answers when approaching a potential deal on this asset class, both from a legal and tax standpoint.
From cryptocurrencies to NFTs – when the lack of tax rules is not ideal
In this briefing we address if Portugal is a true crypto-tax friendly jurisdiction by revisiting some cornerstones of the cryptoassets tax framework in Portugal
