INVESTING IN PORTUGAL

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There are no restraints on capital inflow from other countries in Portugal. The principle of non-discrimination of investment on grounds of nationality is applied. You are not required to have a national partner nor have a member of the board of Portuguese nationality, nor are there any limitations as to the distribution of profits or dividends abroad.

 

The rules governing foreign investment are similar to those applicable to domestic investment, there is no need for any special registration or to notify any authority regarding the nature of foreign investment.

 

Without prejudice to the above, the shareholders of a Portuguese company that are not residents in Portugal are required to have a Portuguese VAT number for tax purposes. EU residents can obtain a VAT number directly from the competent tax authorities. Residents outside the EU must appoint a tax representative to act on their behalf in their dealings with the Portuguese Tax Authorities and in assisting them in meeting their tax obligations.

 

Foreign investment can benefit from tax exemptions under certain conditions, and can provide residence permits under the "Golden Visa" programme.

 

In addition to its privileged geographical location, Portugal also has an extensive network of conventions to avoid double taxation and a "Participation Exemption" attractive scheme, which according to the legal terms is not limited to the jurisdictions of the European Union. 

 

If you have any questions regarding these matters, feel free to contact us through the Contacts menu. Please provide as much information as possible so that we can deal with your enquiry.