Canada - English

Foreign Nationals Considering Moving to Portugal - New KPMG Publication Available 

Global Tax Adviser


October 08, 2013


Carmela Pallotto
Toronto, Canadian Corporate Tax


Alex Feness
Toronto, International Corporate Tax


"Becoming Resident in Portugal", a document prepared by KPMG Portugal, discusses recent changes that have been introduced within the Portuguese law that may benefit foreign nationals currently considering becoming resident in Portugal.

Portugal is reforming its Corporate Income Tax that will significantly increase the competitiveness of Portugal for foreign investors. Portugal has already introduced a new set of rules concerning the entry and stay of foreign nationals in Portugal, which includes the new "Golden Residence Permit" (i.e., a temporary residence permit to a foreign national who makes certain investments in Portugal). In addition, non-habitual residents in Portugal may benefit from a special tax regime, which may lead to a more favorable tax rate and an exemption on foreign income.


"Becoming Resident in Portugal" is available online.


For more information, contact your KPMG adviser.







Information is current to October 08, 2013. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500

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