Tax Residency
Where your income is taxed when you move to Portugal: residency criteria, double taxation and planning.
Provided by VPA — Venture Partners Advogados, a law firm registered with the Portuguese Bar Association, with offices in Lisbon and Rio de Janeiro.
Overview
Tax residency determines where worldwide income is taxed and is decisive for anyone moving to Portugal or splitting life between countries. VPA assesses the residency criteria, the interaction with double-taxation treaties and the timing of the move, and coordinates with the IFICI regime where applicable. [verify current criteria and deadlines]
Common processes
- Tax-residency criteria
- Arrival and departure year
- Double taxation and treaties
- Interaction with IFICI
- Filings with the Tax Authority
- Planning the move
Frequently asked questions
What makes me tax resident in Portugal?
Portuguese law sets out several criteria based on presence and habitual home in Portugal. We assess your situation against the rules in force. [verify current criteria]
Can I be tax resident in two countries?
It can happen; double-taxation treaties then contain tie-breaker rules to allocate residence and avoid being taxed twice.
When should I plan the move?
Ideally before you move, because the year of arrival and departure and the timing of income can change the outcome significantly.
Does IFICI depend on becoming tax resident?
Yes. IFICI is for people who become tax resident in Portugal and meet the conditions; residency planning and IFICI go together.
Related areas
Specialists
Contact
For advice on this service, contact VPA — Venture Partners Advogados, Lisbon.