Brexit & Tax representation in Portugal
Tax Regime non-habitual resident status
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The United Kingdom left the European Union, on January, 31st of 2020, the United Kingdom and now its on the so called “transitory period”, which will finish by 31st December 2020. Then, will be considered as a third country, before the European Union.
Therefore, the non-EU residents (including from now on the residents of the United Kingdom), in Portugal, who have a Portuguese Tax Number or who will apply for a tax number, must appoint a fiscal representative, and if this is not done in time, it will imply serious consequences, namely:
The regime in question appears to provide a more competitive and attractive tax regime than other similar regimes implemented in other European jurisdictions (Netherlands, UK, Spain, France, among others).
This regime applies to taxpayers of Income Tax of Individuals ("IRS") that had not lived in Portugal, for tax purposes, in the last five years, transfer to the Portuguese territory of its tax residency from in 2009.
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