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UGLOBAL.COM
SPECIAL TAX REGIMES
TO ATTRACT INVESTORS
In relation to taxation, Portugal
has a special tax regime to attract
non-residents within high valued
added professions, as well as
beneficiaries of pensions received
abroad. As a result, applicants for a
Portuguese residency permit may
benefit, under certain conditions
and for a maximum of 10 years,
from a flat tax rate of 20 percent on
the income obtained in Portugal.
Portugal is fast becoming a
creative and tech startup hub,
thriving and helped by accelerator
funding, tech incubators and newly
refurbished coworking spaces
popping up all over the country,
especially in Braga, Porto and
Lisbon. In this sense, Portugal has
recently created the D2 visa for
entrepreneur immigrants.
It is a special residence visa for
foreign citizens who intend to
carry out an investment activity in
Portugal. The investment for D2
must be made through a company
to be set up in Portugal and
within the framework of a specific
business plan, mainly from the
perspective of economic, social,
scientific, technological or cultural
relevance of the investment.
In conclusion, Portugal’s golden
visa residence permit grants non-
E.U. nationals the same treatment
as Portuguese citizens, particularly
with regard to social security,
tax benefits, E.U. membership,
recognition of diplomas,
certificates and other professional
titles.
It also allows access to goods and
services available to the public, as
well as the application of provisions
that grant those citizens special
rights. With the resident permit,
these non-E.U. foreign nationals are
really citizens of Europe.
对投资人极具吸引力的特
殊税务体系
葡萄牙特殊的税务体系吸引了大
批增值型非居民专业人士和在
国外具有养老金收入的附属申请
人。葡萄牙居民许可计划的申请
人在某些情况下能够享受最长10
年的统一的20%葡萄牙境内收入
所得税。
葡萄牙正在迅速成为创新型和技
术型企业的中枢, 全球范围内加速
融资、技术孵化企业和全新翻修
的共享工作空间如雨后春笋般涌
现, 在布拉格、波尔图和里斯本这
种趋势更为明显。
为响应这个势头, 葡萄牙最近为
企业家移民推出了D2签证, 计划
在葡萄牙进行投资活动的外国公
民通过这种特殊签证可以获得居
住许可。
申请D2签证的投资必须通过在专
门的商业框架下拟建于葡萄牙境
内的公司实现, 审批考察的重点在
于经济、社会、科学和技术前景
及文化相关性。
综上所述, 葡萄牙的黄金签证居
民许可使得非欧盟居民享受与葡
萄牙公民同等的待遇, 特别是在社
会保障、税务义务、欧盟居民身
份、受认可的学历、证书和其他
专业称号方面。
黄金签证居民许可还实现了物资
和服务的开放, 使得非公民有权申
请享受公民的特殊待遇。有了居
民许可, 这些非欧盟外国公民即成
为了实际意义上的欧盟公民。
TIAGO GALI MACEDO
Tiago Gali Macedo is the managing
partner of Gali Macedo & Associados,
a law firm he established in Porto,
Portugal, in 2005. Macedo has been
a member of the Portuguese Bar
Association since 1994 and is also a
member of the Belgian Bar Association.
He previously worked as a professor
at universities. Following his academic
career, Macedo started pursuing
Immigration Law as his new area of
expertise. Macedo is also the author
of several publications and speaks at
numerous conferences and seminars in
Portugal and abroad.
Tiago Gali Macedo是成立于2005年
的Gali Macedo & Associados律师事
务所管理合伙人, 事务所总部设在葡萄
牙波尔图。他自1994年起成为葡萄牙
律师协会成员, 目前还是比利时律师协
会成员。他曾在大学任教, 随后开始专
攻移民法。Macedo著有多项专业出
版物, 曾在大量葡萄牙境内及国外的
会议和研讨活动上发表演讲。