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Why Portugal should be your top tax choice ?

Portugal provides an excellent qualityof life for the modern investor or businessman.

The tax regime for individuals is very attractive, surpassing other regimes in many ways. The low effectivetax burden, further enhanced by the regime for non habitual residents, the free remittance of funds, the friendly residence permit regime (allowing free movement within the Schengen area).Portugal is part of the European Union, the Euro Zone and the Schengen area.

With a stable political and social environment, a secure society, a highly skilled labour force and an excelente quality of life, Portugal offers a favourable investment climate.

The country is investing in becoming a premium tourism and real estate location, as well as one of the leading EU countries for R&D and new Technologies . The possibility to apply for Portuguese nationality and, consequently, a EU passport, make Portugal a very attractive location.

As a result of its traditional liberalism and multicultural approach, Portugal maintains very close links with the rest of the world, including Africa (Angola,Mozambique and Cape Verde), Asia (China, including Macao)and SouthAmerica (Brazil).The special tax regime for non habitual tax residents, with a flat income tax rate of 20% for certain Portuguese employment and self-employment source income further increases the attractiveness of Portugal and shows the Portuguese commitment to attract the best international talent, as well as wealthy individuals and their families.

The Portuguese tax system offers interesting opportunities in relation to wealth, gift and inheritance taxes as well as business and rental income, capital gains,dividends, interest and Reduced or deferred taxation on dividends and other investment income, if not exempt under the non habitual resident regime.

Source: pricewaterhousecoopers

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