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BAS – Sociedade de Advogados – The Best Lawyers in Portugal™

Flag on December 19th, 2022


We are proud to announce that BAS – Sociedade de Advogados, the CELIA Alliance member firm in Portugal was recognized in the 2023 edition of The Best Lawyers in Portugal™ in seven practice areas: 7 Practice areas Another remarkable achievement from one of our CELIA Alliance member firms. Please click here to read about Portugal’s Best Lawyers®. […]

Non-Habitual Resident

Flag on August 22nd, 2022


The non-habitual resident (NHR) regime is available to legal residents in Portugal who have not been a tax resident of the country during the previous 5 years. This is a very interesting fiscal optimisation tool and its financial saving allure has attracted many foreign workers to Portugal. General Overview In general terms, foreign-source self-employment or […]

Portugal: Special tax regime for inbound employees

Flag on January 3rd, 2010


Portugal has recently introduced a new regime, effective retrospectively from 1 January 2009, which affords beneficial tax treatment for qualifying income arising from a Portuguese source for non-habitual residents (see below for an explanation of this term), arriving in Portugal during 2009 or thereafter The regime was published in September 2009 but is effective from […]