ACTL-CPT Talks: In discussion with Rosa Freitas Soares, “The Portuguese NHR Regime: A Special Tax Regime or a Means Towards the Elimination of Double Taxation?”.

During this webinar, Rosa Freitas Soares (Senior Researcher and Board Member at NOVA School of Law Lisbon) will focus on the Portuguese Non-Habitual Residents (NHR) regime, in particular reflecting on whether the NHR regime enacted by Portugal in 2010 is a special tax regime or should be instead viewed as a means to facilitate the effective elimination of international double taxation.

In 2010, pressured by the introduction of a favourable tax regime in neighbouring Spain and wanting to attract high-skilled individuals to Portugal to develop residential tourism, the Portuguese tax legislator designed a regime for individuals relocating to Portugal. Over the years, the “Non-Habitual Residents” or “NHR” regime has attracted many foreigners and Portuguese living abroad to Portugal, offering a 20% flat rate on Portuguese-source employment and self-employment income and tax benefits to foreign-source income. NHR is mainly described as a special tax regime. Rosa Freitas Soares challenges this view, arguing that, upon closer inspection, this regime might prevent international double taxation.

Registration: https://uva-live.zoom.us/webinar/register/WN_PYrkJfeoTwewJwD95Iq5-g
Additional information: https://www.uva.nl/en/shared-content/subsites