In this unstable time, Portugal gives everyone a new opportunity to move to a sunnier and safer place or start their path to a second passport.

Notwithstanding the current pandemic, the Portuguese Immigration Authorities continue to issue residency visas to foreign citizens who meet the requirements.

Portuguese borders are open for E.U. citizens and holders of a Residency Visa or Permits, such as the Golden Visa.

Nevertheless, an ordinary Schengen visa will not be enough to allow entry to Portugal unless the foreign citizen can qualify under one of the entry ban exemptions.

Indeed, most types of residency permits must be commenced in the foreign citizen’s country of origin. …


On November 10th, the Portuguese Parliament introduced new amendments to Portuguese nationality law

Children born in Portugal to foreign parents residing in the Portuguese territory for more than one year are now able to apply for citizenship. The child must be born in Portugal and the parents need to prove they have been legal or illegal residents in the country for at least one year prior to his/her birth.

This regime is applicable to all types of residency in Portugal, including the Golden Visa. …


The Withdrawal Agreement between the European Union and the United Kingdom provided a specific legal framework to uphold a transition period’s status quo.

UK nationals moving to Portugal during the transition period have been enjoying the same as those who arrived in Portugal before Brexit.

The Agreement provides that all UK citizens have until December 31st, 2020, to register their residence in Portugal in a simplified manner. Portugal would grant residency for five years.

After January 1st of 2021, all UK citizens who have failed to complete such registry shall be exposed to a longer and more complex regime, as applicable to third-country citizens. …


The recent Portuguese transposition of the Fifth Directive on AML* has a direct impact on cryptocurrency businesses.

In addition to extensive AML and KYC procedures being enforced on some crypto businesses, regulatory registration is now required.

This Directive is the latest European Union legal framework governing the measures against the use of the financial system for money laundering or terrorist financing purposes.

The new law’s scope expands the scope of compliance requirements and creates new obligations to be adopted by entities operating with virtual assets. …


The SRD II, Directive 2017/828 of May 17, 2017, amending Directive 2007/36/EC as regards the encouragement of long-term shareholder engagement, has been transposed to the Portuguese legal framework.

The transposition law (Law 50/2020 of August 25) entered into force on August 26, 2020.

About the SRD II

The SRD is a European Union Directive to strengthen the position of shareholders and ensure that decisions are made for a company’s long-term stability. It impacts corporate governance in companies with registered offices in EU Member States and whose securities are traded on EU’s regulated markets.

It creates tools to encourage long-term shareholder engagement by setting requirements applicable…


The Participation Exemption Regime revisited

The Portuguese participation exemption regime allows international enterprises to avoid double taxation of dividends and capital gains from the disposal of foreign and Portuguese shareholdings. It applies to both inbound and outbound flows.

It placed Portugal on the map as a privileged jurisdiction for companies to do business and invest worldwide in a tax-efficient manner.

A qualified shareholding requires a 10% direct or indirect shareholding (or voting rights) held for 12 months.

In the case of outbound payments, the Parent Company must be tax resident in a European Union jurisdiction or in a country with which Portugal has entered into a Treaty to Avoid Double Taxation (“Tax Treaty”). …


El régimen de ciudadanía portuguesa para personas con ascendencia judía sefardí tendrá restricciones dentro de poco.

El Partido Socialista es el partido que gobierna en Portugal. A pesar de ser el partido que implementó la ley por primera vez, ha promovido el debate sobre la restricción de solicitudes.

El pasaporte portugués es un documento de viaje valioso que permite viajar sin visa a más de 180 jurisdicciones, incluidos los Estados Unidos de América y la Unión Europea.

Los ciudadanos portugueses pueden vivir en cualquier país de la Unión Europea y los sistemas sanitarios y educativos de Portugal son en su mayoría gratuitos. Junto con las exenciones fiscales (residencia fiscal no habitual), la facilidad de abrir una cuenta bancaria, poseer una propiedad, comerciar y hacer negocios dentro de Europa atrajeron a muchos solicitantes. …


Portuguese citizenship regime for people with Jewish Sephardic ancestry will soon face restrictions.

The Socialist Party is Portugal’s ruling party. Despite being the same party that first implemented the law, it has promoted the discussion on restricting applications.

The Portuguese passport is a valued travel document, allowing visa-free traveling to more than 180 jurisdictions, including the United States of America, and the European Union.

Portuguese citizens can live in any European Union country and Portugal’s healthcare and education systems are mostly free of charge. Together with tax breaks (Non-habitual tax residency) the easiness of opening a bank account, own property, trade, and do business within Europe attracted many applicants. …


自2012年,非歐盟國家及非歐洲經濟區國家的公民均符合黃金居留簽證(“GV”)的申請資格,為有意在葡萄牙進行特定投資活動的人士所發出的居留證。

它為申領在歐盟成員國的居留權提供靈活可行的解決方案。

無論是以個人名義抑或透過葡萄牙公司,在葡萄牙進行符合條件的投資時,投資者均符合申請黃金簽證的資格。符合條件投資的清單涵蓋幾種資產類別,並具有不同的投資量化要求。

即時待遇

GV 簽證許可持有人可於任何時段居留葡萄牙,並可在其他歐盟和神根區國家內自由旅行。

靈活性為該簽證計劃帶來吸引力。

GV 簽證許可持有人在首年內必須於葡萄牙居住至少年滿7日,及後兩年期內至少居住14日,5年期內35日。

長期福利

申請人除了享有葡萄牙的居留權並自由在神根區內活動,黃金簽證還賦予家人團聚的權利,5年後可在葡萄牙申請永久居留簽證的可能性。5年期滿後,黃金簽證持有人還可以申請入籍葡萄牙(必須滿足額外條件)。

為適用於 GV 居留許可,必須強制維持投資。如投資在葡萄牙得到保證,在正式續簽的情況下,GV 居留簽證不會過期。

在任何情況下,除非申請人終止其 GV 居留許可簽證,否則可以撤資而毋須承擔任何罰款。

續簽

黃金居留簽證有效期為1年,在投資有效維持的情況下,可兩年續簽兩次。

家庭團聚

申請人的配偶、未成年子女,及其直系親屬(符合家屬資格)可以申請家庭團聚。

符合受撫養人資格的成年子女,如在葡萄牙或海外升學,均符合條件。

符合條件的投資

房地產投資

i. 購買市價至少為50萬歐元的房地產;

ii. 以不低於35萬歐元的價格購買房地產,前提是該物業擁有至少30年樓齡或位於市區更生區域內,且買家對其進行翻新;

iii. 以不低於40萬歐元的價格購買房地產,前提須符合 i. 項的條件,並且該物業位於低密度劃分區域。

iv. 以不低於28萬歐元的價格購買房地產,前提須符合 ii. 項的條件,並且該物業位於低密度劃分區域。

資本投資

v. 擁有價值超過一百萬歐元金融產品的銀行存款/投資;

vi. 以100萬歐元的價格持有商業公司的股份;

vii. 超過35萬歐元的資本轉移,用於收購風險投資基金的參與單位,期限為5年,至少將60%的資本投資到葡萄牙公司。

商業投資

viii. 成立一間擁有10個僱員的企業;

ix. 為葡萄牙公司注資或將其資本化而進行35萬歐元的資本轉移,並創造5個就業機會,為期至少三年。

藝術與科學贊助

x. 透過一系列公共或私人實體提供的服務,轉移至少25萬歐元的資本,用作投資或支持藝術生產,或恢復及維護國家文化遺產;

xi. 出於科研目的,至少轉移35萬歐元的資本。

某些投資門檻可以降低20%,如投資項目在低密度地區進行(如每平方公里居民少於100人,或人均國內總收入低於全國平均水平的75%)。

常見問題

如果遷居葡萄牙,我是否有權享受任何稅務優惠?

是。通常而言,黃金簽證持有人將獲得享有非常住居民稅制的資格,該制度將在10年期內提供廣泛的稅收優惠。

該特殊制度為幾類外國來源收入提供免稅。高附加值活動所得的稅收上限為20%。

我是否需要永久居住在葡萄牙?

不需要。續簽黃金居留證要求實際居住葡萄牙的年限為首年7天,第二年和第三年14天,第四和第五年14天。

葡萄牙是否允許 GV 申請人保留其原有護照?

是,葡萄牙允許雙重國籍,並且無需申請人放棄先前的國籍。黃金簽證持有人可以使用自己選擇的護照。

我的孩子是否需要額外申請黃金簽證?

不需要,如他們符合受撫養人資格並仍在學習。

他們是否可以申請就讀葡萄牙學校?

可以。

我是否符合享有葡萄牙醫療保健服務的資格?

符合,黃金簽證持有人有權享有與其他居民相同標準的醫療保健待遇。盡快與我們聯絡。我們提供個性化,保密和優質的諮詢。

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本發布或文件含有一般信息,並不旨在提供全面的法律或稅務相關建議或服務。並非作為任何可能影響你或你的業務決定或行動的依據。根據具體情況,應徵詢專業的法律意見。 我們不承擔任何就未來法律修訂或對於本發布的影響持續提供建議的義務。之前的結果不能保證獲得類似的結果。未經 GFDL 的明確同意,不得全部或部分複製本發布或文件的內容。

Gil Figueira & Devillet Lima — Sociedade de Advogados S.P.R.L.是一家有限責任律師事務所。


About Portugal

Portugal has a rich seafaring past and is one of Europe’s well-preserved gems with its land of traditional villages, vibrant and tech-enabled cities, and a countryside strewn with historical treasures.

Portugal has long been a destination for foreign second-home buyers. During the last decade Portugal has experienced increased investment into residential real estate by expats and in recent years increased investment into commercial real estate by institutional investors.

There are several reasons for such change, but the increasing business competitiveness, combined with attractive tax breaks for expats (such as the non-habitual tax residency), the establishment of international businesses, or the allure of a Golden Visa (residency permit for investors) were key factors. …

About

Gil Figueira & Devillet Lima Advogados

GFDL is an international law firm based in Lisbon. We advise corporations and individuals with complex needs and innovative projects. www.gfdl.legal