28.05.2021. Portugāle, priekšrocības nepastāvīgajiem iedzīvotājiem

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The attractions of Portugal as a place to live and invest have increased dramatically over the last few years. Lisbon, in particular, has attracted swathes of new investment and many new residents.
Portugal offers two great attractions to new residents: the non-habitual resident (NHR) scheme and the so-called ‘Golden Visa’.
If you have a home available to you in Portugal, whether by rent or purchase, you may be considered tax resident but this is not necessarily the case. If you are generally tax resident in another jurisdiction and spend most of your time there, you will not generally be tax resident in Portugal.
If however you don’t have an alternative tax residency and you own a home in Portugal, you might well become tax resident. An NHR will not be taxable on anything other than their Portuguese source income for the 10-year designated term.
To apply for NHR status it is necessary to have a place to live in Portugal. This doesn’t have to be a place of your own. It can just be a room in somebody else’s house which they make available to you. It is sufficient to get a contract that provides that accommodation is available to you in return for paying overheads or something similar.
There are a few other formalities required. At the end of your first tax year, for example, a return must be completed. If by then you have not actually taken up residence it will be sufficient to file a zero return. Otherwise a return will need to be filed for any income that is taxable in Portugal. For most NHRs, a zero return will be all that is required.
The Golden Visa is designed to attract foreigner investors who want a fast and easy way to obtain the legal right to reside in Portugal.  By investing €500,000 in property, €350,000 in a redeveloped property, €350,000 in a qualifying Portuguese regulated investment fund or a similar sum in an employment generating business, it is possible to obtain residency immediately, with permanent residency following after five years.
For those who wish to live in Portugal this status can be combined with NHR to provide the same 10-year tax advantageous residency. The Golden Visa status means that the successful applicant is a legal resident of Portugal but not necessarily a tax resident. Those who do not live in Portugal will not be tax resident there and will have no Portuguese tax obligations. Those who do live in Portugal will be tax resident there. Anybody who has been tax resident in Portugal at any time in the previous five years is ineligible to apply for NHR status.
After five years of legal residency in Portugal, it is possible to apply for Portuguese citizenship. In most countries it is necessary to actually live in the country to obtain nationality; it is not sufficient just to have maintained the legal right to live there. Golden Visa holders, however, can qualify for nationality without having been physically present in Portugal. There is pressure to change this but at the moment only seven days presence in Portugal per year is required in order to maintain Golden Visa immigrant status and be eligible for Portuguese nationality. There is already pressure from other EU member states to change this.