Tax Ruling published in May 2022 deals with the tax framework for income paid by SICAV derived by taxpayers with NHR status. This ruling potentially indicates a shift by the Portuguese tax authorities on the qualification of distributed income with implications for investors.

5 Kore Rules on Purchasing Portuguese Real Estate

U.S. Citizens and Portuguese NHR Tax Regime Saved by the Savings Clause

Short note on why the proposal to tax capital gains at ptogressive rates is flawed and should be corrected.

Portuguese Budget Proposal for 2022 in 10 Measures

With the 2021 Portuguese filing season approaching (April-June 2022), it might be useful to read the 5 Kore rules on tax return preparation.

5 Kore Rules on Pre-Immigration Planning

The publications for 2021 were largely dedicated to the non-habitual resident regime (or NHR). This briefing outlines a review of our knowledge sharing initiatives.

We provide our Kore Partners winter shortlist of business books.

Our Kore Partners Guide for high-end residential property is therefore designed to provide our clients and partners the initial answers when approaching a potential deal on this asset class, both from a legal and tax standpoint.

In this briefing we address if Portugal is a true crypto-tax friendly jurisdiction by revisiting some cornerstones of the cryptoassets tax framework in Portugal