Samuel Fernandes de Almeida of MFA Legal & Tech assesses whether Portugal’s 7.5% surcharge on non-residents aligns with the EU’s free movement of capital principle and passes the proportionality test
Samuel Fernandes de Almeida and Ana Rita Carvalho of MFA Legal & Tech explain how a Portuguese binding ruling fuels the emerging dispute with Spain over non-habitual tax residents
Samuel Fernandes de Almeida and Rita Pereira de Abreu of Vieira de Almeida & Associados discuss the exit taxes on accrued capital gains in Portugal, double taxation and the interaction with the non-habitual tax residents regime.
Samuel Fernandes de Almeida and Filipa Miranda Relvas of Vieira de Almeida & Associados discuss the Portuguese taxation of foreign limited liability companies and limited partnerships under the non-habitual residents tax regime.
