Asuminen Portugalissa

Portugalin NHR-statuksen (10-vuoden verottomuus tietyistä tuloista kuten ulkolaiset eläkkeet ja tietyistä erikosalan paikallisista tuloista max. 20%) edellytyksistä on hieman ristiriitaisia mielikuvia.

Onko sille kaksi eri kategoriaa kuten alla olevat linkit antaisivat ymmärtää, erityisalojen aktiiveille osaajille tarkoitettuna, sekä sen lisäksi eläkkeellä oleville ilman aktiiveihin kohdistuvia kriteerejä?

"Portugalissa asuvan henkilön ulkomailla tienattua eläkettä ei tiettyjen edellytysten vallitessa veroteta Portugalissa. Tämä mahdollisuus on luotu houkuttelemaan eläkeläisiä muuttamaan Portugaliin asumaan."

- http://www.portugali.fi/elake.php

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"The NHR regime is designed to attract talented individuals in high value added activities and high net worth individuals. The incentives include a reduced tax rate of 20 percent on Portuguese source income from designated professional activities and a tax exemption on a wide variety of foreign source income, including pensions, interest, dividends, royalties, as well as income from overseas professional activities, subject to certain conditions."

"The employment areas which qualify for NHR status are: technical professions (architect, engineer, geologist etc); artists, actors and musicians; doctors and dentists; medical and educational professionals; IT; scientific; business investors and managerial talent. A comprehensive list can be obtained from Henley in Portugal."

- https://www.henleyglobal.com/residence-portugal-taxation/

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"Portuguese Non-habitual Residents Regime .... Your opportunity to receive pension and other types of income tax free"

"The sole requirement to benefit from this preferential treatment is to become a Portuguese tax resident, not having been a tax resident in Portugal in the previous five years. This status can be maintained for 10 years."

- http://nonhabitualresidents.com/

Oheisen sivun teksti antaa ymmärtää, että NHR-statuksen omaaville myöskin capital gains / pörssiosakkeiden myyntivoitot olisivat verovapaiata. Onko Portugalissa asuvilla mahdollisesti asiasta vahvistettua tietoa?

"Foreign-sourced passive income may include interest, dividends, capital gains, income from property and pensions."

"The active income covered by the second set of rules refers to income derived from employment, personal services and royalties."

"Foreign-sourced passive income is tax exempt so long as it may potentially be taxed in the source state under the rules of a tax treaty with Portugal, or under the OECD Model Tax Convention, and it is not considered to arise from a Portuguese source, nor from a source on the Portuguese tax haven blacklist."

- http://www.almaverde.com/blog/finance/portugal-europes-newest-tax-haven-for-retirees/

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Alla tällä hetkellä edelleen voimassa oleva Suomi-Portugali verospomus:

"Asetus Portugalin kanssa tulon ja omaisuuden kaksinkertaisen verotuksen estämiseksi tehdyn sopimuksen voimaansaattamisesta" - Annettu: 16.07.1971

- http://www.finlex.fi/fi/sopimukset/sopsteksti/1971/19710027

-EU-: lle

Tassa tietoja NHR-statuksesta :

http://www.livinginportugal.com/en/moving-to-portugal/tax-regime-for-non-habitual-residents/

Kirjoitan myohemmin lisaa kun on varmasti oikeita tietoja.

Minulla olikin tuo 'livingportugal':n linkki kirjainmerkeissä. Siinä puhutaan asiasta melko paljon tuplaverotuksen poistamisen näkökulmasta, joka aiemmin lukemani perusteella on ollut ongelmana erityisesti englantilaisille.

Capital gains-asian suhteen on ristirittaisia tietoja kuten alla. Yksi taho kertoo niiden olevan verotettavaa tuloa NHR-statuksen ommaaville ja toinen taho kertoo niiden voivan olla tietyillä ehdoilla verovapaata tuloa. Hyvin tarkkana saa olla.

Yleisten kansianvälisten periaatteiden mukaan listattujen yrityksien arvopepreivoittojen vero maksetaan verotusellisen asuinmaan pelisääntöjen mukaan ko. maahan riippumatta mistä maasta itse voitot ovat kotoisin.

Sitten on oma lukunsa jos kyseessä on ns. merkittävä osuus yrityksessä (taitaa linjaukset olla n. 10% osuus yrityksestä tai yli), listatussa tai ei listatussa, mutta se koskee harvempaa piensijoittajaa.

Kiinteistöjen kohdalla taaseen yleensä voitot ja vuokratulo maksetaan kiinteistöjen sijaintimaahan rippumatta omistajan verotuksellisesta asuinmaasta. Silti tuokin tulo mm. Portugalinkin tapauksessa tulee ilmoittaa veroilmoituksessa globaalin veroprosentin arvioimseksi verotukselliseen asuinmaahan.

"Capital gains deserve careful consideration. ... While capital gains from the alienation of real estate may under the double taxation treaty be taxed in the country in which the property is located and will therefore be exempt in Portugal, capital gains from the alienation of other types of property (e.g. securities) are taxable only in the alienator's country of residence. As such, capital gains from the sale of securities will be subject to tax in Portugal, currently at a flat rate of 28%."

- http://www.belionpartners.com/portugals-non-habitual-resident-regime.html

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"10 Year of Tax Exemptions Covering from Professional Income to Retirement Pensions, Investment or Financial Income and Capital Gains, Technical Assistance and Know-How Fees, Royalties and Capital Gains"

"Moreover, non-Portuguese habitual resident individuals carrying out high-value added activities are also fully exempted from taxation in Portugal in respect of any retirement pensions, income from any intellectual or industrial property rights, know-how, technical assistance and similar income, investment income, such as interest, dividend and income derived from any other financial applications and or products, real estate rental income and capital gains arising from the disposal of such financial and or other movable assets and or from the sale or real estate assets."

"This always provided that such income or capital gains arise from high-value added activities, assets and/or other transactions developed, taking place and/or located outside Portugal and provided the same may be subject to taxation in any other country."

"In some circumstances, the applicable law requires such other country be one of the 60 or more with which Portugal has entered into a double taxation treaty. But it the absence of such a double tax convention in many cases there are alternative ways to secure the above exemptions from Portuguese taxation on the mentioned types of income and or capital gains."

- http://www.valadascoriel.com/en/non-habitual-portuguese-residents-new-and-exciting-opportunities-on-2014/