Portugal's 2023 AIMI Reform: How High-Value Property Taxation Changed
The 2024 State Budget updated AIMI (Additional Municipal Property Tax) calculation brackets and strengthened reporting for high-value residential property owners.
Tag: tax
The End of Portugal's Non-Habitual Resident (NHR) Regime for New Arrivals
The 2024 State Budget Law closed Portugal's Non-Habitual Resident tax regime to most new tax residents from 1 January 2024, ending one of the country's flagship expatriate attraction tools.
Portugal's 2023 Tax Regularisation Programme: What Foreign Residents Need to Know
The 2024 State Budget included a tax regularisation programme allowing taxpayers to settle outstanding obligations with reduced penalties, offering expatriates a chance to correct historical reporting gaps.
Portugal Clarifies Tax Rules for Remote Workers in 2023
Portuguese Tax Authority guidance issued on 28 August 2023 clarified that income earned from foreign employers while physically in Portugal is generally taxable in Portugal under territoriality principles.
Portugal Introduces OCR Requirements for Investor Tax Reporting in 2023
Administrative guidance published in July 2023 requires Portuguese financial institutions to implement OCR validation for investor tax reporting documents, strengthening compliance with CRS standards.
Portugal–USA Double Taxation Treaty: 2022 Developments and Their Significance
The 2022 publication clarified interpretive notes and administrative guidance on the Portugal–USA Double Taxation Treaty, confirming political momentum toward modernising the 1994 agreement.