Cost-effective Moving back from Portugal — re-establishing residency

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Canadians, Americans and NRIs retiring to Portugal, remote workers on residence permits, and property investors. Cost-effective moving back from Portugal with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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Secure a fixed quote

Start by sending whatever paperwork exists — a written fixed quote comes back before any work begins.

24-hour helpline: +1 (416) 619-0068
  • 15+ years of cross-border experience
  • Offices in India, the USA, Canada and the UAE
  • 24-hour helpline: +1 (416) 619-0068
Portugal in 60 words

Portugal has run special regimes for new residents whose terms have changed more than once, so the regime a client entered under. Most of the expats who ask us about Portugal still have a filing footprint at home, and residence — not the address on the envelope — decides whether it stays open.

Who we act for here

Canadians, Americans and NRIs retiring to Portugal, remote workers on residence permits, and property investors.

Regional filing pattern

Most European systems run a calendar tax year with employer-administered payroll withholding, and the payslip usually contains social contributions that are not creditable income taxes at home.

The question that decides it

Portugal has run special regimes for new residents whose terms have changed more than once, so the regime a client entered under — and whether it still applies to them — is established from their own registration rather than from current published summaries.

Moving back from Portugal — re-establishing residency

This page takes the Portugal corridor and narrows it to one situation. The general position is on the Portugal country guide; what follows is what changes for this specific case.

Coming back resets the cost base on everything you still hold — this time on assets that may have grown for years abroad — and the reset is only worth what the arrival-day evidence can prove.

The team at work in the open-plan office

Fixed fees for moving back from Portugal, agreed up front

Moving back from Portugal is priced on what you bring with you. Re-establishing residency means a part-year return on each side, a closing position in Portugal, and cost bases fixed at the date you arrive for property, pensions and investments — so the number of holdings, more than the move itself, decides the work.

Non-resident & departure filings

From $349

fixed, quoted before work starts

Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

Returns for people whose tax position did not stay in one country, including the years residence itself is in question.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Bringing an unfiled history current: which years are still open, which programme applies, and what the exposure is before you commit.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

The corporate return and its cross-border schedules as one engagement, so the group files a consistent position everywhere.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

What an employer owes when an employee works in another country: the registrations, the withholding and the reporting that follow.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Documentation for transactions between related companies: the method, the comparables and the file an authority asks to see.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Trust and estate filings that reach across a border, including the reporting a foreign beneficiary or a foreign asset creates.
See the fee schedule

All published fees on one page — the complete list of what each engagement costs, stated as figures rather than ranges.

Do you still file at home?

For most people moving to Portugal the answer is that at least one home obligation survives. Canadian residence ends with the ties; Indian residence ends with the day counts; US citizenship-based taxation ends only on a formal expatriation.

Portugal has run special regimes for new residents whose terms have changed more than once, so the regime a client entered under — and whether it still applies to them — is established from their own registration rather than from current published summaries.

Residency and the tie-breaker

Dual residence is common and it is resolved by sequence, not by argument. If a treaty applies, it asks first where the permanent home is; then where the centre of vital interests lies; then where the habitual abode is; then nationality. Most cases are settled by the first or second test, so that is where the documents should be concentrated.

One check comes before every treaty position: is there a treaty in force for this year, and does the article still read the way it did? Protocols and the multilateral instrument have rewritten parts of the network, so we verify rather than assume.

Income by type: who taxes what

Income typeGeneral treatment
Royalties on software or know-howDepends on how the payment is characterised; treaty definitions of royalty differ, and some exclude particular categories entirely.
Rental income from property thereAlmost always taxable where the property is situated, often by withholding on gross rent unless a net-basis election is made.
Scholarships, grants and trainee paymentsOften exempted for a limited period from arrival under the students-and-trainees article, claimed by filing rather than automatically.
Gain on selling your former home at homeThe relief that exempted it while you lived there is usually time-limited once you leave, and the clock is not always the one people expect.
Income from a locally registered company you controlMay be attributed to you before distribution under your home country's controlled-company rules, whatever the local treatment.
Business profits from a local branchTaxable locally only to the extent attributable to a permanent establishment, computed as if the branch dealt at arm's length with the head office.
Trust distributions received thereDepends on the trust's own residence and on whether the distribution carries income or capital, and the two systems frequently characterise it differently.

The local nuance

Portugal has run special regimes for new residents whose terms have changed more than once, so the regime a client entered under — and whether it still applies to them — is established from their own registration rather than from current published summaries. That is the part a general expatriate guide will not tell you, and it is usually the part that decides the number at the bottom of the return.

If your position runs mostly in one direction, the US ↔ Portugal cross-border tax page carries both filing calendars side by side, the treaty article by article, and the withholding table.

Worked through with figures

This is what the rule produces when you put figures through it.

Credit relief on one stream of income

Take C$93,000 of income taxed in both countries. Assume the other country charged 22% on it and the home country would charge 38% on the same amount.

ItemAmount
Income taxed in both countriesC$93,000
Tax paid abroad (assumed 22%)C$20,460
Home tax on the same income (assumed 38%)C$35,340
Credit available (lesser of the two)C$20,460
Home tax still payableC$14,880

The credit absorbs C$20,460 and leaves C$14,880 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. The shape of that result holds; the size of it depends entirely on your own numbers and dates.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

Three mistakes we see most

  1. Missing the arrival-value documentation, so the cost base that would have sheltered pre-arrival growth cannot be evidenced years later.
  2. Waiting for the foreign assessment before paying anything at home, and collecting interest on a liability that later disappears.
  3. Filing the two returns in the wrong order, so the credit is computed before the foreign liability it is meant to relieve is known.
  • Nothing is filed until you have read it.
  • Your existing accountant keeps the domestic file; we take the cross-border piece, with the boundary in writing.
  • Consultations scheduled to your working day rather than ours.

The first call establishes whether there is work to do. Everything after that is quoted.

Checked and signed off for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

US taxes after moving abroad — what this page covers

The subject here is moving back from Portugal, which is what people mean when they search for US taxes after moving abroad. This page covers who it applies to, the filings it produces, and the fixed fee agreed before work begins.

Canadians, Americans and NRIs retiring to Portugal, remote workers on residence permits, and property investors.

How the engagement runs, phase by phase

  1. Send what you already have

    Slips, statements, prior returns — in any order. We list what is still needed after reading them.

  2. A fee agreed in writing

    Quoted from those documents, before the work starts, and it does not move once you accept it.

  3. Each side drafted against the other

    The returns are built together rather than in sequence, so relief is claimed once and in the right country.

  4. You approve before it is filed

    The finished return comes to you first. Nothing is submitted on your behalf unseen.

The difference a dedicated cross-border team makes

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

The vocabulary this page leans on

Specified foreign property
The class of property reportable on Canada's foreign property statement. Property held inside Canadian registered plans and some other holdings are treated differently.
Form 15CA
The remitter's declaration of the tax treatment of a payment leaving India, filed before the bank will process the transfer.
Presumptive taxation
An Indian scheme deeming profit as a percentage of turnover instead of computing it from books, with eligibility conditions and multi-year consequences.
Substance-based income exclusion
A carve-out in the global minimum tax rules that removes a return on payroll and tangible assets from the top-up base.

Moving back from Portugal — what the published fees look like

A second factor is what was left open while you were away: years at home never filed, a Portuguese regime whose terms have to be evidenced from your registration, and the foreign reporting that starts again the year you return. Files with none of that are quoted as the straightforward version.

Individual tax filing

$349fixed, before work starts

Covers: Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.

See this fee page

Non-resident & departure filings

$349fixed, before work starts

Covers: Non-resident filings and the two part-year returns a move produces, sequenced so neither country taxes the same income twice.

See this fee page

Foreign asset & information reporting

$349fixed, before work starts

Covers: Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.

See this fee page

The difference a dedicated cross-border team makes

A named reviewer on every file

Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.

Both sides prepared together

Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.

4 global offices

Meet us in person in India, the USA, Canada and the UAE, or send everything through the secure portal — the same process either way.

Late and missed years are ordinary work

An unfiled history is not a reason to wait longer. We assess what is still open and what relief the delay attracts before the first return goes in.

Two of the firm’s advisers at the glass desk in the Delhi office

Moving back from Portugal — the four phases

Step 1

Initial call

A first call to map the obligations across every country involved

Step 2

Scope and fee

A single fixed fee covering the whole set, agreed before we begin

Step 3

Preparation and review

Preparation in the order that makes the relief usable, with a reviewer's sign-off

Step 4

Filing and payment

You approve the finished work, and we file it

Two of the firm’s advisers at a desk in the Delhi office

How the work runs — quote first, then the work

  • Step 1: Share your documents – A secure upload link arrives after the first call — send files in any state.
  • Step 2: A written fixed fee – The quote is fixed from what you send; it does not move once accepted.
  • Step 3: Preparation, both sides at once – The returns are drafted together, reconciled line against line.
  • Step 4: Approve, then file – Nothing is filed until you have seen it and approved it.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

More of the same work, from other angles

Every link below is a full page of its own — the same depth as this one, for its own subject.

The work we do for clients like this

Non-resident with Canadian employment income The full guide to non-resident Canadian employment income, with the fee fixed before any work starts.
Form 8804 / 8805 — partnership withholding Its own page: form 8804 8805 partnership withholding — mechanism, deadlines and published fees.
Black Money Act exposure for Indian residents Everything on black money act exposure for Indian residents, at the same depth as this page.
First-year proration schedule — Canada First year proration schedule Canada — the guide, the FAQ and the fixed fee.
Indian scrutiny assessment (s.143(2)) The full guide to Indian scrutiny assessment 143(2), with the fee fixed before any work starts.
US 30 percent withholding and treaty rates Its own page: US 30 percent withholding treaty rates — mechanism, deadlines and published fees.
Form T5013 — partnership information return Everything on t5013 partnership information return, at the same depth as this page.
Form 67 — foreign tax credit claim (India) Form 67 India — the guide, the FAQ and the fixed fee.
State residency & domicile forms The full guide to US state residency domicile forms, with the fee fixed before any work starts.

Clients who arrive with this exact page

Cross-border truck drivers — relief you're probably missing The full guide to cross-border truck drivers relief you're probably missing, with the fee fixed before any work starts.
IT staffing firms cross-border tax Its own page: it staffing firms cross border tax — mechanism, deadlines and published fees.
Tax for crypto traders Everything on crypto traders tax, at the same depth as this page.
E-commerce & marketplaces cross-border tax E-commerce & marketplaces cross border tax — the guide, the FAQ and the fixed fee.
Construction & contracting — what you owe in each country The full guide to construction & contracting what you owe in each country, with the fee fixed before any work starts.
Media & production companies cross-border tax Its own page: media & production companies cross border tax — mechanism, deadlines and published fees.
Nurses working abroad — your filing calendar Everything on nurses working abroad your filing calendar, at the same depth as this page.
Software developers — what you owe in each country Software developers what you owe in each country — the guide, the FAQ and the fixed fee.
Physicians & surgeons — what we charge The full guide to physicians & surgeons what we charge, with the fee fixed before any work starts.

Countries and corridors this work reaches

Canada–Netherlands tax corridor The full guide to Canada Netherlands tax, with the fee fixed before any work starts.
Retiring in Qatar — pensions & withholding Its own page: retiring in Qatar — mechanism, deadlines and published fees.
Moving back from UAE — re-establishing residency Everything on moving back from UAE, at the same depth as this page.
Buying or selling property in Saudi Arabia Buying or selling property in Saudi Arabia — the guide, the FAQ and the fixed fee.
Retiring in Mexico — pensions & withholding The full guide to retiring in Mexico, with the fee fixed before any work starts.
Buying or selling property in Germany Its own page: buying or selling property in Germany — mechanism, deadlines and published fees.
Moving to Germany — the tax year you leave Everything on moving to Germany, at the same depth as this page.
Canada–Philippines tax corridor Canada Philippines tax — the guide, the FAQ and the fixed fee.
Moving back from India — re-establishing residency The full guide to moving back from India, with the fee fixed before any work starts.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

What these engagements turn on

Case study 1

A Relief That Turned on Days Nobody Had Recorded

Treaty exemption, residence and social security are each decided by a count that has to be evidenced rather than recalled. The engagement builds the record from tickets, rosters and payroll before applying any article.

Read how this one runs
Case study 2

A Retirement Plan That Grows Tax-Deferred in Only One Country

Cross-border retirement accounts are recognised by treaty, but the deferral usually has to be elected rather than assumed. The engagement checks whether the election was made, makes it where it was missed, and reports the account on whichever side requires it.

Read how this one runs
Case study 3

An Indian Company Paying a Foreign Supplier

Payments abroad carry deduction at source and a certification filed before the money moves. Whether the treaty reduces the rate depends on what is being bought, and the classification is the decision the whole filing rests on.

Read how this one runs
Case study 4

The Same Income Taxed Twice on Paper

Relief usually exists and is lost to sequence: one country taxes at source and the other credits it, and preparing them in the wrong order claims a credit against a figure nobody has computed.

Read how this one runs
Case study 5

Paying a Dividend Up to a Foreign Parent

The withholding rate depends on the treaty, on the size of the holding, and on whether the parent is the beneficial owner rather than a conduit. Establishing all three before the payment is what secures the lower rate at source.

Read how this one runs
Case study 6

Canadian Dividends and Interest Paid to a Non-Resident

Flat withholding applies at source whether or not a return would produce the same figure. The engagement establishes treaty entitlement, files what is needed to claim the reduced rate, and recovers what went out at the domestic rate.

Read how this one runs
Case study 7

Treaty Relief Claimed on a Cross-Border Estate

The estate article can extend a proportionate credit where the two systems would otherwise both tax the same asset. Claiming it requires a valuation and a disclosure the estate may not expect to make.

Read how this one runs
Case study 8

Catching Up From Inside the United States

The domestic route suits a filer who was resident in the US through the missed years, and it differs from the offshore one in what it asks for and what it costs. Choosing between them before anything is filed is the whole engagement.

Read how this one runs

All case studies — every published engagement in one place.

Where we deliver this work

Each of these carries its own guide, pricing pointers and FAQ.

Where the work is delivered

More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

Software revenue crosses borders by default — sourcing rules, withholding on licence-like payments and IP location decide the effective rate.

Software revenue is rarely taxed where the team sits. Licence, subscription and service income are characterised differently by each side, and the answer decides withholding at source, treaty relief and whether a foreign customer creates a taxable presence at all — questions that are cheap to settle before the contract and expensive afterwards.

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

Portugal — questions we are asked

Do I have to file at home while living in Portugal?

Residence decides it, and residence is a question of facts rather than of where your post arrives. The one exception is US citizenship, which carries the filing obligation with the person wherever they go. So the first thing we establish is which system still claims you.

Is there a treaty between my country and Portugal?

That is verified rather than assumed: we confirm which treaty text governs Portugal and your home country for the year in question, because a protocol can move a rate or an article between years. If there is no treaty, unilateral credit rules are what prevent double taxation.

I own property in Portugal. Where is the rent taxed?

Rent from immovable property is almost always taxable where the property is situated, frequently by withholding on the gross amount, with your home country taxing the same income and giving credit. A net-basis election, where one exists, is usually the difference between tax on profit and tax on turnover.

Do dual citizens pay taxes in both countries?

Both countries can have a claim, but paying double taxes on the same dollar is the exception rather than the rule. The United States taxes its citizens wherever they live; Canada, India and most others tax on residence. So a dual citizen living in one of them often files in both — a resident return in one, a citizen return in the other — while the credit and exclusion rules mean the total is usually close to the higher of the two, not the sum. Filing twice is not paying twice. See two returns as a dual citizen.

How is tax residency decided?

By facts, not by citizenship or the address on your post. Canada weighs your ties — a home available to you, spouse, dependants, then secondary ties like accounts and licences. The US adds a mechanical day-count test alongside its green-card test. India counts days present under its own thresholds. Where two countries both conclude you are resident, the treaty tie-breaker decides one residence: permanent home, then centre of vital interests, then habitual abode, then nationality. See tax residency.

Does my foreign spouse have to pay US tax?

Not unless something connects them to the US system: they are a citizen or green card holder, they meet the substantial presence test, they have US-source income, or you elect to treat them as a US resident so you can file jointly. That election is the one people make without weighing it, because it reaches their foreign salary, their foreign investments and their foreign accounts, not just their name on the form. See a US person with a non-resident spouse.

Tax terms explained

Excess distributionEstate tax treaty reliefVoluntary Disclosures ProgramMarketplace facilitatorWithholding taxTax treatyMLIAdjusted cost baseRestricted share unitTax protectionSpecified foreign propertySection 94 trustNon-willfulness certificationTax residency certificate Browse the full A–Z glossary

More on Portugal and this corridor

The rest of this section

All country guidesMoving back from Singapore — re-establishing residencyMoving to Netherlands — the tax year you leaveMoving back from United Kingdom — re-establishing residencyRetiring in Hong Kong — pensions & withholdingMoving back from Germany — re-establishing residencyBuying or selling property in Italy

Related work

Argentina tax for expats — country guideIndia–United Kingdom tax corridorJordan tax for expats — country guideRepatriating money out of IndiaCanadian with an offshore accountKuwait tax for expats — country guide

Fixed fees

FBAR & Form 8938 disclosure — fixed-fee priceCRA voluntary disclosure package — fixed-fee pricePE / structure opinion — fixed-fee priceDual filing — 1040 + T1 together — fixed-fee price
Meet us in person at any of our offices

Your Portugal filing, quoted before we start

We scope it on a call, quote it in writing, and you see the result before anything is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • 24-hour helpline, +1 (416) 619-0068
  • A named reviewer signs off every filing
  • Offices in India, the USA, Canada and the UAE

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

Request a Quote +1 (416) 619-0068