Unlocking the Benefits of Portugal’s New IFICI (NHR 2.0) Tax Regime
Webinar / Lisbon Time
Find out more about Portugal's Tax Incentive for Scientific Research and Innovation (IFICI), also known as NHR 2.0. Learn about the tax benefits, eligibility criteria and how it compares to the old NHR tax regime.
Everything You Need to Know About the IFICI (NHR 2.0) Tax Regime
Portugal’s new Tax Incentive for Scientific Research and Innovation (IFICI) tax regime, also known as NHR 2.0 , is a strategic Portuguese tax regime designed to attract highly skilled professionals, entrepreneurs and value creators in key economic sectors.
Replacing the previous NHR tax regime for new applicants, IFICI tax regime offers a flat 20% personal income tax rate and 0% tax on non-Portugal derived dividends and capital gains. However, cross-border tax considerations and double taxation agreements will need to be factored in and validated as every individual is different based on their income and assets.
This webinar provides a comprehensive breakdown of the IFICI (NHR 2.0) tax regime, outlining eligibility criteria, tax benefits, and the application process.
Gain insights into which people, professions, sectors qualify, how the tax incentive compares to the previous NHR framework, and what compliance obligations must be met.
Highly skilled professionals to benefit under Portugal's IFICI (NHR 2.0) tax regime
Key topics include:
Who qualifies for IFICI (NHR 2.0) tax regime? Understanding the eligibility criteria for individuals.
What are the tax benefits? How the 20% flat tax rate and 0% tax on no-Portugal derived dividends and capital gains apply.
How does IFICI (NHR 2.0) differ from the old NHR tax regime? Key differences, advantages, and industry-specific requirements.
This is alongside cross-border tax considerations, and double taxation agreements.
Panellists
Paul Stannard – CEO & Founder at Portugal Pathways: Portugal Pathways has supported affluent expatriates relocating to Portugal. Under Paul's leadership, Portugal Pathways provides guidance on residency, investment, tax, and property research, catering to high-net-worth families and professionals.
Camila Riso Sousa – Tax Manager at BDO: Camila is currently responsible for the Global Mobility area, providing tax advice to individual clients, national and foreign, VIPs with high net worth, expatriates and inpatriates.
Nuno Santos – Tax Partner at CMS Law: Nuno Santos is a Partner in the Tax practice at CMS Portugal, bringing over 15 years of experience in providing tax legal advice to domestic and international companies. His expertise encompasses structuring financial transactions, acquisitions, and reorganisations of national and multinational groups across sectors such as financial services, energy, pharmaceuticals, communications, and real estate.
The host of this event was Steve Philp, Partnership Director at Portugal Pathways
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