The New Portuguese Tax Incentive Regime for Expatriates

Journal
Moniz, R. Botelho
Portugal
European Taxation 2024 (Volume 64), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this note, the author comments on the revocation of the Portuguese non-habitual tax resident regime effective 1 January 2024 and the new tax incentive for scientific research and innovation, the more limited provision that replaced it.