S'expatrier au Portugal : passer sa retraite au Portugal…

Du nouveau …

What are the benefits?

The primary benefits of the TISRI are a reduced tax rates on certain types of income and a full exemption on other types.

Qualifying employment and self-employment income may elect to benefit from a special tax rate of 20%. Under the new scheme, foreign sourced income derived from employment and self-employment will be exempt from tax in Portugal, as long as they do not come from a black-listed jurisdiction.

In addition, foreign sourced income from sources that are supposed to be passive - capital gains, capital income (dividends, royalties, interest) and property, are fully exempt from tax in Portugal, so long as they do not come from a black-listed jurisdiction.

https://freshportugal.com/post/full-gui … LeyNEOp8yg

A noter que les iles ont deja des taux d’impôt et de TVA moins élevés et pourraient élargir les critères d’éligibilité :

People who move to Madeira/Azores

At the time of writing this article, the autonomous governments of Madeira and Azores are yet to define a criteria but considering the political orientation of these governments and the different approach that the islands have taken, historically, it is likely that the criteria will be wide and may include anyone living and working on the islands, including remote workers. In other words, the most likely outcome is NHR-alike benefits for anyone living on the islands and not retired. We will continue to follow this matter and update this guide accordingly.

Importantly, not all the income of the taxpayer needs to come from the certified startup. It is sufficient that the startup would pay minimum salary and the remaining income of the taxpayer can come from other sources.

Qu’en pensez vous Oblible ?

Dernière modification par sissi (27/01/2024 16h42)

Ils veulent exclure les retraites "simples" car ca les exposait a des critiques de la part des Portugais mais  aussi d’autres pays - et. ca se faisait direct sur le net -donc pas besoin "d’experts" couteux…
Par contre ils veulent continuer a attirer les "productifs" qui payent 20% sue leurs salaires… et 11% de sécu ou similaire…. ca passe mieux dans l’opinion publique -

Les iles ont la liberté de faire leurs propres choix et de l’avis de la plupart Les Acores ou Madere vont accorder le statut facilement… Ca ne vous tente pas ?
Donc les débrouillards vont avoir un petit revenu taxable de leur "start up" mais leurs revenus sur le capital resteront exempts d’impôts … Je crois que les Américains vont aimer ca ! Les nouveaux voisins Américains ont la petite cinquantaine et tombent encore sur le RNH classique…… je m’attends a ce que des gens plus jeunes arrivent bientôt pour ce nouveau statut qui est favorable a ceux qui ont un profil d’IH avec des revenus passifs.

Encore du fric pour les boites "d’experts" en magouilles…

Par contre c’est bon pour l’économie locale - et l’immobilier (alors qu’ils ont supprime le RNH soi-disent responsable de la hausse de l’immobilier ce qui s’avère faux si on regarde les chiffres - juste de la politique … )

Dernière modification par sissi (27/01/2024 19h15)

C’est mieux qu’avant pour les revenus du capital!

Mais sauf à avoir un phd ou être un investisseur dans une startup, on n’est éligible? Faudra comprendre la durée et le montant minimum.

C’est le moment de créer un fond de private equity "start up" pour permettre a tout ce beau monde d’investir! ;-)

Dernière modification par JemappelleArnaud (28/01/2024 00h12)

Avoir un PHD ? Avoir un diplome de Doctorat ou quelque chose d’autre ?

Dernière modification par Tomm3333 (28/01/2024 01h05)

sissi, le 27/01/2024 a écrit :

Du nouveau …

What are the benefits?

The primary benefits of the TISRI are a reduced tax rates on certain types of income and a full exemption on other types.

Qualifying employment and self-employment income may elect to benefit from a special tax rate of 20%. Under the new scheme, foreign sourced income derived from employment and self-employment will be exempt from tax in Portugal, as long as they do not come from a black-listed jurisdiction.

In addition, foreign sourced income from sources that are supposed to be passive - capital gains, capital income (dividends, royalties, interest) and property, are fully exempt from tax in Portugal, so long as they do not come from a black-listed jurisdiction.

https://freshportugal.com/post/full-gui … LeyNEOp8yg

A noter que les iles ont deja des taux d’impôt et de TVA moins élevés et pourraient élargir les critères d’éligibilité :

People who move to Madeira/Azores

At the time of writing this article, the autonomous governments of Madeira and Azores are yet to define a criteria but considering the political orientation of these governments and the different approach that the islands have taken, historically, it is likely that the criteria will be wide and may include anyone living and working on the islands, including remote workers. In other words, the most likely outcome is NHR-alike benefits for anyone living on the islands and not retired. We will continue to follow this matter and update this guide accordingly.

Importantly, not all the income of the taxpayer needs to come from the certified startup. It is sufficient that the startup would pay minimum salary and the remaining income of the taxpayer can come from other sources.

Qu’en pensez vous Oblible ?

Quelques idées de points à vérifier/valider :

1) Si le switch entre l’actuel RNH et ke nouveau système (avant la fin des 10ans de RNH) serait possible et pas trop compliqué ?

2) Si le nouveau système exonère vraiment les PV de source étrangère (donc plus value sur les marchés financiers, non situés au Portugal en tant qu’investisseur ’bon père de famille’ et non un daily trader). C’est un gros avantage par rapport au NRH actuel..

3) On parle souvent de la blacklist au Portugal, mais vont-ils retirer les UAE ? (qui serait aussi un bon point), comme l’UE les a retiré le mois passé de la blacklist..

Le passage du RNH vers le TISRI n’est pas possible vu qu’il faut ne pas avoir été résident au Portugal pendant les 5 dernières années.

Like NHR, TISRI is meant for people who have not been tax residents in Portugal in the last 5 years and is a status that can be maintained for up to 10 years.

Pour la taxation des plus-values, ça semble en effet faire partie du régime TISRI.

This means that capital gains from a foreign source, including in relation to securities, are fully exempt in Portugal under TISRI (or at least, so says the law).

Pour les revenus provenant des UAE:

Dividends received from the UAE bi individual qualified in Portugal Under the non habitual resident regime - One Advice

As a consequence and following to a litigation procedure filed recently to challenge the previously mentioned assessment of 35% on dividends received from Dubai by a tax resident individual eligible for the special tax regime applicable to NHR, the Portuguese Tax Authorities, when faced with the petition filed by the taxpayer with the Arbitration Court, have decided that such dividends should also benefit from the NHR exemption, regardless of the fact they were received from a black listed jurisdiction as defined by Portaria 150/2004, dated February 13th, since such country had concluded a Tax Treaty with Portugal and hence the NHR regime exemption conditions are met.

Therefore, the Portuguese Tax Authorities cancelled the initial tax assessment and issued a new tax assessment applying the full exemption on the dividends received, thus complying with the NHR regime.

Summering, the above represents an additional situation in which has become clear that dividends received from black listed jurisdictions, which have concluded a Tax Treaty with Portugal, and provided the remaining conditions imposed by the NHR regime are met, will benefit from the NHR exemption and therefore should not be subject to an aggravated 35% tax rate.

V8atmo

C’est ca … je l’ai découvert dans les discussion d’expats Américains hier…
Il reste juste l’exemption de base de 4k

L’autre nouveauté c’est qu’il faut garder un stock ou autre au moins 1 an ! Sinon ? probablement encore une nouveauté …

sissi, le 01/02/2024 a écrit :

V8atmo

C’est ca … je l’ai découvert dans les discussion d’expats Américains hier…
Il reste juste l’exemption de base de 4k

L’autre nouveauté c’est qu’il faut garder un stock ou autre au moins 1 an ! Sinon ? probablement encore une nouveauté …

Cela s’alignerait avec la fiscalité que le Portugal applique depuis le 01/01/2023 sur les cryptomonnaies.

1an ou plus de détention = pas de taxe (RNH ou non).