frequently asked questions & reasons to move to portugal 27.3.2015

THE PORTUGUESE NON-HABITUAL TAX RESIDENT (NHR) REGIME

Ricardo da Palma Borgesricardorpbapt

wwwrpbapt

Frequently Asked Questions ampReasons to Move to Portugal

Why Portugal

29th country on the OECD Better Life Index

2016 (1) 5th on 2015rsquos Internations Quality of

Life Index (2)

According to The Huffington Post Algarve was

considered the Worlds best place to live or

retire in 2016 (3) and as reported by The

Telegraph Portugal is the 2nd best place to

retire abroad (4)

Portugal (httpenwikipediaorgwikiPortugal) has a number of attractive characteristics

01Quality of Life

2

(1) - httpwwwoecdbetterlifeindexorgcountriesportugal(2) - httpsinassets1-internationsgmbhnetdna-sslcomstaticbundlesinternationsexpatinsiderimages2015topicquality_of_life_index_fulljpg(3) - httpwwwhuffingtonpostcomkathleen-peddicordbest-places-to-retire-overseas_b_8917292html(4) - httpwwwtelegraphcoukfinancepersonalfinancepensions9677415The-10-best-places-to-retire-abroadhtml

The non-habitual tax resident (NHR) is a tax regime created to improve

Portuguese international competitiveness This regime targets non-

resident individuals who are likely to establish a permanent or a

temporary residence in Portugal

3

The NHR regime establishes under certain conditions IRS exemptions

on foreign source income as well as a limited taxation of income

deriving from certain high value added activities

FAQ 2What are the benefits of the NHR regime

FAQ 1 What is the NHR regime

Frequently Asked Questions

4

02Weather

Weather and environment quality

(9th country on the OECD 2016

Better Life Index)

Why Portugal

03Sunshine

Estimated 3300 hours of sunshine

per year one of the highest rates

in Europe

Foreign-sourced passive income (interest dividends certain royalties other income from capital capital gains and

income from immovable property) derived by non habitual residents is exempt (without progression except in the case

of capital gains on real estate) in Portugal provided that it is potentially liable to taxation in the source State under the

rules of a tax treaty or of the OECD Model Tax Convention (no effective taxation is required)

Foreign-sourced income from pensions is exempt (with progression)

Foreign-sourced employment income is exempt (with progression) in Portugal provided that it is effectively taxed in

the source State under the rules of a tax treaty or of the OECD Model Tax Convention

Foreign-sourced employment income is exempt (without progression) in Portugal provided that it is effectively taxed in

the source State under the rules of a tax treaty or of the OECD Model Tax Convention and that it is income derived

from high value added activities of a scientific artistic or technical nature

Foreign-sourced income from independent personal services is exempt (without progression) in Portugal provided that

it is potentially liable to taxation in the source State under the rules of a tax treaty or of the OECD Model Tax

Convention (no effective taxation is required) and that it is income derived from high value added activities of a

scientific artistic or technical nature5

FAQ 3 What types of income are eligible for exemption under NHR regime


6

Modern and cosmopolitan country

Lisbon was elected 2nd best place to travel in 2015 (5)

and Porto was the best European destination for

2017 (6)

Lisbon was also ranked the 16th most livable city in

the world in Monocle Quality of Life Survey 2016

Best Cities to Live (7)

(5) - httpwwweuropeanbestdestinationscomtopeurope-best-destinations-2015(6) - httpwwweuropeanbestdestinationscombest-of-europeeuropean-best-destinations-2017(7) - httpsmonoclecommagazineissues95top-25-liveable-cities(8) - httpenwikipediaorgwikiList_of_World_Heritage_Sites_in_Portugal

05Cultural Offering

Portugal has a great list of ldquowondersrdquo declared a World Heritage Site by Unesco (8)

Fado (the Portuguese most traditional music genre) was considered by UNESCO Intangible Cultural

Heritage of Humanity in 2011

Why Portugal 04Modernity

7

FAQ 4What types of income are eligible for reduced rates under NHR regime


Domestic and foreign-sourced income deriving from high value added activities of a

scientific artistic or technical nature will be liable to autonomous taxation at a special 20

flat rate and not to the general and progressive IRS rates (currently of up to 565 for yearly

taxable income above euro 250000) A 35 surcharge may be applied in addition to the said

20 rate raising the total tax rate on such income to 235

8

06Gastronomy

The Portuguese gastronomy is as rich and

diverse as its heritage and landscapes and has

recently been internationally recognized with

14 Michelin star restaurants in 2016 (9)

Portugal is also one of the best wine tourism

destinations Our country had 578 prizes at

the 2016rsquos Decanter World Wines Awards

(DWWA) (10) and also achieved 16 Grand Gold

114 Gold and 227 Silver Medals in the 2016rsquos

Concours Mondial de Bruxelles (11)

(9) - httpportugalconfidentialcom2016-michelin-star-restaurants-in-portugal(10) - httpawardsdecantercomDWWA2016(11) - httpresultsconcoursmondialcomindexphppage=resultsampformular[ConcoursID]=59

Why Portugal

Ministerial Order nr 122010 of January 7 defined the ldquohigh value added activities of a scientific artistic or

technical naturerdquo qualifying for the regime It encompasses a wide range of professions and activities as follows

9

FAQ 5 What are considered high value added activities of a

scientific artistic or technical nature

1 - Architects engineers and similar technicians

101 ndash Architects

102 ndash Engineers

103 ndash Geologists

2 - Visual artists actors and musicians

201 ndash Theater ballet film radio and television Artists

202 ndash Singers

203 ndash Sculptors

204 ndash Musicians

205 ndash Painters

3 - Auditors

301 ndash Auditors

302 ndash Tax Consultants

4 - Doctors and dentists

401 ndash Dentists

402 ndash Analyst Doctors

403 ndash Surgeons

404 ndash Board doctors in ships

405 ndash General Practitioners

406 ndash Dentists

407 ndash Dentist Doctors

408 ndash Physiatrists


10

6 - Psychologists

601 ndash Psychologists

5 - Teachers

501 ndash University professors

409 ndash Gastroenterologists

410 ndash Ophthalmologists

411 ndash Orthopaedists

412 ndash Otorhinolaryngologists

413 ndash Paediatricians

414 ndash Radiologists

415 ndash Doctors in other specialties

7 - Professional services technicians andsimilar

701 ndash Archaeologists

702 ndash Biologists and experts in life sciences

703 ndash Computer Programmers

704 ndash Consulting and computer programming and

activities related to information and computer

technology

705 ndash Computer programming activities

706 ndash Computer consultancy activities

707 ndash Management and operation of computer

equipment

708 ndash Activities of information services

709 ndash Activities of data processing hosting

information and related activitiesWeb portals


information and related activities

711 ndash Other information service activities

712 ndash Activities of news agencies


714 ndash Scientific research and development

715 ndash Research and development of science physical

and natural

716 ndash Research and development in biotechnology

717 ndash Designers

8 - Investors administrators and managers

801 ndash Investors administrators and managers of

companies promoting productive investment if

allocated to eligible projects under tax benefits

contracts awarded under the Tax Code for

Investment approved by Decree-Law No 2492009

of 23 September

802 ndash Senior employees of companies

11

08Other Languages Spoken

A large part of the population speaks foreign languages

especially English Spanish and French

Portugal was ranked 13th out of 70th countries in the EF

Global English Proficiency Index 2015 (13)

07EducationThere is a significant number of International Schools

throughout Portugal attended by both Portuguese and

foreign students

Portugal is ranked as the 8th best in the World according

to the U21 Rankings of National Higher Education

Systems 2016 (12)

Why Portugal

(12) - httpuniversitas21comnewsdetails220u21-ranking-of-national-higher-education-systems-2016(13) - httpwwwefeduptepi

Individuals who become resident for tax purposes in Portugal

without having been so in the previous five years

12

Staying for more than 183 days in the Portuguese territory whether these days are

consecutive or not in any 12-month period beginning or ending in a given tax year

If staying for a shorter period having in the Portuguese territory on any day of the

period referred above a dwelling under circumstances that lead to the presumption of

an intention to hold and occupy it as a place of habitual abode

Being on the 31st of December a crew member of a ship or aircraft at the service of

an entity with residence head office or effective management in Portugal

FAQ 7 How do I acquire tax residence in Portugal

FAQ 6 Who may apply for the NHR regime


13

09Daily FlightsAbout 300 daily flights from Portugal

to foreign countries

Porto Airport ranks among the best

airports in Europe since 2006 (14)

10Convenient Location

for Globetrotters

Portugal ranked 1st on Globe Spots

Top 10 countries in 2013 (15)

(14) - httpwwwaciaeroAirport-Service-QualityASQ-AwardsCurrent-WinnersBest-Airport-By-RegionEurope(15) - httpwwwglobespotscombesttravelphpyear=2013

Why Portugal

Registering as a tax resident in Portugal is a requirement to obtain the non-habitual resident status

which means that those wishing to apply for the regime generally must

i register as non-resident taxpayers

ii obtain residence permits (for non-EU nationals) and residence cards (for EU nationals)

iii register as tax residents and

iv only then apply for the non-habitual resident status

14

FAQ 8What is the procedure to register as tax resident in Portugal


15

11Sports

Top conditions for sports (sailing diving biking trekking

horse riding golf - with some of the best World courses (16))

(16) - httpworldgolfawardscomawardworld-best-golf-destination2015

Why Portugal

An application must be submitted until March 31st of the tax year following that in which Portuguese tax residence

is acquired This application is addressed to the Director of the Taxable Persons Registration Service (Serviccedilos de

Registo de Contribuintes)

From August 2nd 2016 onwards the applications have to be submitted on the tax authoritiesrsquo website

Moreover individuals must submit a statement whereby they solemnly declare that they have not fulfilled the

criteria necessary for being considered a Portuguese tax resident during the preceding five years

16

Non-habitual resident individuals may enjoy such status for a ten-year period after which they will be taxed under

the standard IRS regime

FAQ 10For how long may I enjoy the NHR status

FAQ 9How do I apply for the NHR status


17

Value for money in real estate investments (which

have undergone significant decreases since 2008)

12Investments

In comparison with other major European

countries Portugal is highly affordable (17)

13Cost of Living

(17) - httpwwwnumbeocomcost-of-livingcountry_resultjspcountry=Portugal

Why Portugal

18

After obtaining the non-habitual resident status it will be necessary to file annual tax returns in Portugal stating

the worldwide income and expenses for which adequate documentation keeping is required

FAQ 11Once I have the NHR status what are my tax obligations


The NHR status is granted for a ten-year period The particular features of the NHR regime may always be amended by law

for better or for worse even for those who have been granted NHR status prior to the enactment of any change (although

in such cases the degree of change to the regime which is admissible under Portuguese constitutional law is very

debatable) This regime was implemented in 2009 by a Socialist party (center-left wing) government and since then it has

remained stable The last government coalition of Social Democrats party and Christian Democrat Peoplersquos party (center-

right wing) has not materially changed the regime The general perception is of its widespread acceptance by the

community in general and by the main political parties The only relevant adverse change to the regime was the

enforcement in 2011 and from 2013 onwards of a 35 surcharge to employment or independent personal services

income deriving from high value added activities of a scientific artistic or technical nature obtained by NHR residents

liable to autonomous taxation at a special 20 flat rate a measure which is expected to be abolished in the middle run

FAQ 12For how long are the benefits of the regime granted

19

Portugal has a high quality

health system offering

both public and

private healthcare

14Health System

For instance according to the

2016 OECD Health Statistics

the average life

expectancy in Portugal in 2014

was 812 years (18)

(18) - httpstatsoecdorgindexaspxDataSetCode=HEALTH_STAT

Why Portugal

A change to the NHR regime could happen but it is not likely as the regime was introduced in 2009 by a government

of the same center-left wing party (ldquoPartido Socialistardquo) which is now in government with the support of other

(more) left-wing parties Additionally there is currently no public debate or controversy surrounding the NHR regime

and no changes to it have been included in the Government Program approved by parliament (available at

httpwwwportugalgovptmedia18268168programa-do-xxi-governopdf see pages 230 to 234 on tax matters)

The current Socialist party Government has just declared the intention to revise the list of high value added activities

In any case if such change happens

i Even if NHR status is abolished it cannot be taken away from those that already have it at the time the change is

approved

ii Although the NHR status cannot be taken away the regime could be made less attractive (reducing the scope of

the exemptions for instance) even for those that have obtained it in the past To what extent such change could be

made is very debatable under Portuguese administrative and constitutional law Some changes would always be

admissible but in principle a change that would make the NHR regime purely nominal (making NHR and normal

residents taxed in the same way or with only very minor differences) should not be allowed Assessing the degree of

change that is allowed is very difficult 20

FAQ 13Can the NHR regime change


21

15Economic Progress

Successful conclusion of the Troikarsquos (International Monetary

Fund European Central Bank and European Union) financial

assistance program (2011-2014) on May 17 2014

16Political Stability

Portugal is a developed

democracy with political and

social stability

Why Portugal

22


Firstly the likelihood of a unilateral termination of an existing DTT is very reduced A renegotiation of DTTs in force

between Portugal and other States is currently an issue with two Nordic countries and is driven by the double non-

-taxation of private pensions allowed by the combination of the NHR regime with DTTs following the OECD Model Tax

Convention In the case of Finland that led its Government to request an amendment to the private pension article of the

DTT which was already accepted by the Portuguese Government Sweden has also expressed the desire to revise the same

provision in its DTT with Portugal and negotiations are expected to begin soon These amendments will in principle allow

Finland and Sweden as source States of private pensions to impose tax on them (Swedenrsquos existing DTT with Portugal

already allows Swedish taxation on disbursements under the Swedish Social Security legislation paid to Portuguese tax

residents) However it is important to realize that the amendment (Finland) or possible amendment (Sweden) of a DTT

does not mean that Portugal will unilaterally change its domestic NHR regime namely by starting to impose tax on foreign-

sourced pension income Currently no other State has publicly signaled a will to revise its DTT with Portugal

FAQ 14How does the termination or renegotiation of a double tax treaty(DTT) between Portugal as my residence State and an incomesource State affect the NHR regime

23

17Peaceful Country

According to the 2016primes

Global Peace Index Portugal

ranks 5th out of 163

countries (19)

(19) - httpstaticvisionofhumanityorgsitesdefaultfilesGPI20201620Report_2pdf

Why Portugal

24


FAQ 15Am I required to provide proof of Portuguese tax residence

As explained in FAQ 7 above there is more than one way to acquire Portuguese tax residence The 184-day rule is

not mandatory as long as one has in the Portuguese territory a dwelling under circumstances that lead to the

presumption of an intention to hold and occupy it as a place of habitual abode The Portuguese tax residence in

principle will not be challenged by the Portuguese Tax Authorities However it could be challenged by an income

source State especially if one spends time in that State In this regard a number of precautions are advisable a)

keeping a calendar that tracks onersquos days of stay in Portugal and in other countries b) avoiding short-term rentals

and frequent address changes within the Portuguese territory from the moment one becomes a tax resident herein

c) ask for invoices with the Portuguese tax number (NIF) on a recurring basis when one acquires productsservices in

Portugal The latter will allow the individual (i) to better prove hisher effective presence in Portugal if challenged

(ii) to benefit from certain deductions on the Portuguese tax assessment if heshe has taxable income at standard

tax rates and (iii) also make himher eligible for a State lottery

25

18Portuguese Passport

Citizenship

If the head of the household qualifies for residency

in Portugal all the dependents will automatically

qualify so with no any additional costs

Moreover Portugal has one of the worlds most

valuable passports (20) and the Portuguese

Citizenship was ranked as the 16th most valuable in

the World by Quality of Nationality Index (QNI) (21)

(20) - httpswwwpassportindexorgbyRankphp(21) - httpsnationalityindexcom

Why Portugal

26


As of November 2015 the Socialist party with the parliamentary support of three far-left parties (the Left Block the

Communist and the Green parties) has formed a new government The Socialist party has proposed in its electoral

program the reintroduction of inheritance taxation between spouses and direct line descendants for ldquohigh valuerdquo estates

(in principle those with a taxable value above 1 million Euros with a rate of 28 applying to the surplus) but ldquotaking into

account the need to avoid phenomena of multiple inheritance taxationrdquo It is therefore likely that a mild form of

inheritance taxation may be re-introduced in Portugal but it is not clear how it will target NHR residents with non-

Portuguese assets due to the caveat in commas Accordingly changes to inheritance taxation (which is currently very

generous as inheritance between direct family is exempt assets outside Portugal are not taxable and when tax is due on

Portuguese assets it is so at a low rate - 10) seem much more likely than a change of the NHR regime as the Government

Program intends to tax the cases that are now exempt (most notably in inheritances between direct family) However the

relevant aspects remain fully uncertain (for instance if foreign assets will or not be taxed if donations will or not be taxed

in the same way as inheritances how should the euro 1000000 be valued etc) RPBA will monitor these developments

FAQ 16What about Gift and Inheritance Taxation in Portugal

The Portuguese NHR Regime

For more information on our Residence Planning Services please visit our

microsite wwwnonhabitualtaxresidentcom or scan the below QR code with your

smartphone

Should you require further information on this issue please check our Information

Note on this subject available at httpwwwslidesharenetRPBAthe-non-habitual-tax-

resident-regime-rpba30102014

27


Proper legal advice is recommended before any decision is taken

to become a Portuguese tax resident and more so if one wishes

to take full advantage from the NHR status RPBA has an in-

depth knowledge and expertise on this regime

To book a consultation or to obtain our professional fees on this

subject please e-mail us (Ricardo da Palma Borges and Marta

Carmo) ricardorpbapt martarpbapt

28

29

General warning disclaimer copyright and authorised use

In the preparation of this presentation every effort has been made to offer current correct and clearlyexpressed information However the said information is intended to afford general guidelines only Thispresentation reflects information current at 4 May 2017

This presentation is distributed with the understanding that RICARDO da PALMA BORGES amp ASSOCIADOSSOCIEDADE DE ADVOGADOS SP RL is not responsible for the result of any actions taken on the basis ofinformation herein included nor for any errors or omissions contained herein

RICARDO da PALMA BORGES amp ASSOCIADOS SOCIEDADE DE ADVOGADOS SP RL is not attemptingthrough this work to render legal or tax advice and the information in this presentation should be used as aresearch tool only and not in lieu of individual professional study with respect to client legal matters

Portuguese domestic legislation foreign legislation EU Directives and tax treaties have anti-abuseprovisions and each actual client structure should be analysed taking those into account

RICARDO da PALMA BORGES amp ASSOCIADOS SOCIEDADE DE ADVOGADOS SP RL is the copyright ownerof this presentation and hereby grants you a non-exclusive non-transferable license to use this presentationsolely for your internal business provided that you do not modify its content in any way and that you do notretain any copyright or other proprietary notices displayed on such content You may not otherwisereproduce modify distribute transmit post or disclose the content on this presentation without RICARDOda PALMA BORGES amp ASSOCIADOS SOCIEDADE DE ADVOGADOS SP RLrsquos prior written consent

Recent Tax Recognition

Chambers amp Partners ndash Ricardo Band 2 RPBA Band 3 (2017 2016) and Ricardo Band 1 RPBA Band 3 (2015 2014 2013)

Legal 500 ndash Ricardo and Bruno are Recommended Lawyers RPBA Band 3 (2017 2016 2015 2014 2013)

World Tax ndash Ricardo mentioned RPBA Tier 3 (2017 2016 2015 2014)

Best Lawyers ndash Ricardo recognised as Tax Law Lawyer of the Yearrdquo (2017) and ranked under the Tax Law practice area and the Tax

Planning subspecialty (2016 2015 2014 2013 2012 2011)

Corporate LiveWire - Ricardo da Palma Borges chosen as the winner of the Finance Award for Tax Lawyer of the Year ndash Portugal

(2017) Ricardo da Palma Borges chosen as the winner of the Finance Award for Excellence in Tax Planning ndash Portugal (2016)

World Transfer Pricing ndash Ricardo mentioned RPBA Tier 3 (2016)

Whorsquos Who Legal ndash Ricardo ranked as a top lawyer in the Corporate Tax Lawyers directory (2016 2013)

Expert Guides ndash Ricardo da Palma Borges recognised in the ldquoTaxrdquo edition of the Expert Guides which annually identifies the best tax

lawyers in each country (2016)

Global Law Experts ndash RPBA Boutique Tax Law Firm of the Year in Portugal (2017) RPBA Tax Law Firm of the Year in Portugal (2016)

Tax Directors Handbook ndash Ricardo mentioned RPBA Tier 3 (2015)

Corporate Intl - RPBA Boutique Tax Law Firm of the Year in Portugal (2016)

Corporate Intl Magazine Legal Award ndash RPBA Boutique Tax Law Firm of the Year in Portugal (2014)

Acquisition International Tax Award ndash RPBA Portuguese Tax Law Boutique Firm of the Year (2015)

Acquisition International Legal Award ndash RPBA Boutique Law Firm of the Year ndash Portugal (2014)30

(+351) 212 402 743

geralrpbapt

wwwrpbapt

wwwlinkedincomcompanyrpba

wwwslidesharenetrpba

15

Why Portugal

29th country on the OECD Better Life Index

2016 (1) 5th on 2015rsquos Internations Quality of

Life Index (2)

According to The Huffington Post Algarve was

considered the Worlds best place to live or

retire in 2016 (3) and as reported by The

Telegraph Portugal is the 2nd best place to

retire abroad (4)

Portugal (httpenwikipediaorgwikiPortugal) has a number of attractive characteristics

01Quality of Life

2

(1) - httpwwwoecdbetterlifeindexorgcountriesportugal(2) - httpsinassets1-internationsgmbhnetdna-sslcomstaticbundlesinternationsexpatinsiderimages2015topicquality_of_life_index_fulljpg(3) - httpwwwhuffingtonpostcomkathleen-peddicordbest-places-to-retire-overseas_b_8917292html(4) - httpwwwtelegraphcoukfinancepersonalfinancepensions9677415The-10-best-places-to-retire-abroadhtml





3







4

02Weather



Better Life Index)

Why Portugal

03Sunshine



in Europe

















6




2017 (6)





05Cultural Offering





7








8

06Gastronomy












Why Portugal



9





102 ndash Engineers




202 ndash Singers

203 ndash Sculptors

204 ndash Musicians

205 ndash Painters

3 - Auditors

301 ndash Auditors



401 ndash Dentists


403 ndash Surgeons



406 ndash Dentists




10

6 - Psychologists


5 - Teachers















technology




equipment











and natural


717 ndash Designers







of 23 September


11








foreign students



Systems 2016 (12)

Why Portugal




12











13






for Globetrotters




Why Portugal







14



15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15





3







4

02Weather



Better Life Index)

Why Portugal

03Sunshine



in Europe

















6




2017 (6)





05Cultural Offering





7








8

06Gastronomy












Why Portugal



9





102 ndash Engineers




202 ndash Singers

203 ndash Sculptors

204 ndash Musicians

205 ndash Painters

3 - Auditors

301 ndash Auditors



401 ndash Dentists


403 ndash Surgeons



406 ndash Dentists




10

6 - Psychologists


5 - Teachers















technology




equipment











and natural


717 ndash Designers







of 23 September


11








foreign students



Systems 2016 (12)

Why Portugal




12











13






for Globetrotters




Why Portugal







14



15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

4

02Weather



Better Life Index)

Why Portugal

03Sunshine



in Europe

















6




2017 (6)





05Cultural Offering





7








8

06Gastronomy












Why Portugal



9





102 ndash Engineers




202 ndash Singers

203 ndash Sculptors

204 ndash Musicians

205 ndash Painters

3 - Auditors

301 ndash Auditors



401 ndash Dentists


403 ndash Surgeons



406 ndash Dentists




10

6 - Psychologists


5 - Teachers















technology




equipment











and natural


717 ndash Designers







of 23 September


11








foreign students



Systems 2016 (12)

Why Portugal




12











13






for Globetrotters




Why Portugal







14



15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

















6




2017 (6)





05Cultural Offering





7








8

06Gastronomy












Why Portugal



9





102 ndash Engineers




202 ndash Singers

203 ndash Sculptors

204 ndash Musicians

205 ndash Painters

3 - Auditors

301 ndash Auditors



401 ndash Dentists


403 ndash Surgeons



406 ndash Dentists




10

6 - Psychologists


5 - Teachers















technology




equipment











and natural


717 ndash Designers







of 23 September


11








foreign students



Systems 2016 (12)

Why Portugal




12











13






for Globetrotters




Why Portugal







14



15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

7








8

06Gastronomy












Why Portugal



9





102 ndash Engineers




202 ndash Singers

203 ndash Sculptors

204 ndash Musicians

205 ndash Painters

3 - Auditors

301 ndash Auditors



401 ndash Dentists


403 ndash Surgeons



406 ndash Dentists




10

6 - Psychologists


5 - Teachers















technology




equipment











and natural


717 ndash Designers







of 23 September


11








foreign students



Systems 2016 (12)

Why Portugal




12











13






for Globetrotters




Why Portugal







14



15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

8

06Gastronomy












Why Portugal



9





102 ndash Engineers




202 ndash Singers

203 ndash Sculptors

204 ndash Musicians

205 ndash Painters

3 - Auditors

301 ndash Auditors



401 ndash Dentists


403 ndash Surgeons



406 ndash Dentists




10

6 - Psychologists


5 - Teachers















technology




equipment











and natural


717 ndash Designers







of 23 September


11








foreign students



Systems 2016 (12)

Why Portugal




12











13






for Globetrotters




Why Portugal







14



15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15



9





102 ndash Engineers




202 ndash Singers

203 ndash Sculptors

204 ndash Musicians

205 ndash Painters

3 - Auditors

301 ndash Auditors



401 ndash Dentists


403 ndash Surgeons



406 ndash Dentists




10

6 - Psychologists


5 - Teachers















technology




equipment











and natural


717 ndash Designers







of 23 September


11








foreign students



Systems 2016 (12)

Why Portugal




12











13






for Globetrotters




Why Portugal







14



15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

10

6 - Psychologists


5 - Teachers















technology




equipment











and natural


717 ndash Designers







of 23 September


11








foreign students



Systems 2016 (12)

Why Portugal




12











13






for Globetrotters




Why Portugal







14



15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

11








foreign students



Systems 2016 (12)

Why Portugal




12











13






for Globetrotters




Why Portugal







14



15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15



12











13






for Globetrotters




Why Portugal







14



15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

13






for Globetrotters




Why Portugal







14



15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15







14



15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

15

11Sports




Why Portugal







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15







16






17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

17



12Investments



13Cost of Living


Why Portugal

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

18
















19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

19



both public and

private healthcare

14Health System



the average life


was 812 years (18)


Why Portugal









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15









approved









21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

21

15Economic Progress







social stability

Why Portugal

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

22














23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

23

17Peaceful Country




countries (19)


Why Portugal

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

24














25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

25


Citizenship









Why Portugal

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

26


















smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15




smartphone




27









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15









28

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

29

























(+351) 212 402 743

geralrpbapt

wwwrpbapt



15



















(+351) 212 402 743

geralrpbapt

wwwrpbapt



15

frequently asked questions & reasons to move to portugal 27.3.2015

Law

portugal http

asked questionsgtrtrtgrtgtyhy

hosting information

gtrtrtgrtgtyhywhy portugal

asked questions reasons

tax code

data processing

development715 research