Low-cost Moving to Portugal — the tax year you leave

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Canadians, Americans and NRIs retiring to Portugal, remote workers on residence permits, and property investors. Low-cost Moving to 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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  • 15+Years of cross-border experience
  • 18,000+Clients served
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  • 4Global offices — India, USA, Canada & UAE
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Secure a fixed quote

Whatever documents you hold are enough to begin: we read them and put a fixed price in writing first.

24-hour helpline: +1 (416) 619-0068
  • Google rating 5.0 out of 5
  • Fixed fee agreed before work starts
  • Offices in India, the USA, Canada and the UAE
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

European payroll does most of the collecting, which means the annual return is often a reconciliation. The catch for a credit claim is separating the income tax on the payslip from the contributions beside it.

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 to Portugal — the tax year you leave

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.

Two things trip people moving to Portugal: assuming residence ended when they left, and having no valuation for what they owned on the day it did. The first is a facts question; the second is a document that cannot be recreated later.

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

Fixed fees for moving to Portugal, agreed up front

Moving to Portugal turns on the tax year you leave, and the fee follows what has to be settled in it: a part-year return at home, income apportioned across the date of departure, and a valuation of anything the departure rules treat as disposed of. The more holdings on that list, the larger the engagement.

Non-resident & departure filings

From $349

fixed, quoted before work starts

The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.
See the fee schedule

Individual tax filing

From $349

fixed, quoted before work starts

One engagement for a personal return that touches more than one country: the income, the assets held abroad and the relief claimed against them.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

The information returns that carry the heaviest penalties — foreign accounts, foreign property, foreign affiliates — prepared from one asset list.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Missed years brought current under the disclosure programme that fits, with the penalty position worked out before anything is filed.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Registrations, withholding and the employer obligations that follow staff working across a border, set up once and correctly.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Benchmarking and documentation for related-party dealings, prepared to the standard the reviewing authority applies.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

For an estate holding property in more than one country, or a trust with beneficiaries who are taxed somewhere else.
See the fee schedule

All published fees on one page — every engagement, one list, no ranges hiding surprises.

Do you still file at home?

Which system claims you decides everything else. Canada looks at ties and stops taxing worldwide income when they genuinely end. The United States looks at the passport and never stops. India looks at days, and holds a transitional category for people whose recent history was spent abroad.

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

Where both countries claim you as a resident for the same period, a treaty — if one is in force between Portugal and your home country — resolves it with an ordered set of tests: permanent home first, then centre of vital interests, then habitual abode, then nationality, with agreement between the two authorities as the final step. The case is built around whichever test decides it, which is why the evidence is assembled before the return rather than after a query.

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
Fees for professional servicesTaxed where the services are performed, subject to any independent-services or business-profits article and to local withholding on gross fees.
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.
Interest on local depositsGenerally taxed where it arises by withholding, with the home country taxing the same interest and allowing credit for what was withheld.
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.
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.
Insurance and annuity payoutsOften outside both the pension article and the other-income article, which is precisely why the treatment has to be checked rather than assumed.

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.

The numbers, end to end

Put numbers against it and the shape of the answer is obvious.

Credit relief on one stream of income

Take C$123,000 of income taxed in both countries. Assume the other country charged 24% on it and the home country would charge 44% on the same amount.

ItemAmount
Income taxed in both countriesC$123,000
Tax paid abroad (assumed 24%)C$29,520
Home tax on the same income (assumed 44%)C$54,120
Credit available (lesser of the two)C$29,520
Home tax still payableC$24,600

The credit absorbs C$29,520 and leaves C$24,600 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 interesting question is where your own figures fall relative to that, which is a computation rather than an opinion.

These amounts illustrate the mechanism only. The rates and thresholds are assumptions of the example, not your numbers: each is checked against the issuing authority for your specific tax year before any return is filed.

The recurring errors

  1. Waiting for the foreign assessment before paying anything at home, and collecting interest on a liability that later disappears.
  2. Filing the two returns in the wrong order, so the credit is computed before the foreign liability it is meant to relieve is known.
  3. Applying for a certificate after the payment or the closing instead of before it, which turns a rate reduction into a refund claim.
  • Documents move through one secure portal, and you can meet us in person at any of our offices.
  • Your existing accountant keeps the domestic file; we take the cross-border piece, with the boundary in writing.
  • Authorisation with each authority, so we see the assessments and slips directly rather than asking you for them.

We would rather scope it properly than quote it quickly.

Read and approved for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General information, not advice for your circumstances — call our 24-hour helpline to discuss your own position.

Portugal tax year — what this page covers

The search that brings most people to this page is Portugal tax year. It is answered here for moving to Portugal: what creates the obligation, which filings discharge it, and the fee agreed before the work starts.

People also search for: what is a nonresident alien · how to avoid double taxation · luxembourg tax · canada newcomer tax benefit · nonresident alien state tax return.

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

From first contact to filed return

  1. Send the documents as they are

    No tidying required — forward what you have and we tell you what is missing.

  2. Get a fixed quote in writing

    Priced from your actual documents before any work begins, not estimated after.

  3. Both countries prepared together

    One team builds the filings against each other so the relief lands exactly once.

  4. Review, then file

    You approve the finished work before we file it.

How moving to Portugal is handled here

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

Key terms behind this page, defined

Cessation of residence
The date the residence ties actually end. Every departure-year computation keys off it, which is why it is evidenced rather than asserted.
Transfer pricing
The pricing of transactions between related parties across borders, tested against what independent parties dealing at arm's length would have agreed.
Profit level indicator
The ratio used to measure the tested party's profitability — an operating margin, a return on costs or a return on assets, chosen to fit its functions.
CFC
Controlled foreign corporation — the US concept whose earnings in defined categories are taxed to US shareholders before distribution.

Fixed fees around moving to Portugal

On the Portuguese side, the cost depends on how the arrival is registered and on what you keep behind you — a house let out, a business still invoicing, an employer running payroll at home — because each one stays visible in both systems for the year of the move. The quote is fixed in writing beforehand.

Individual tax filing

$349fixed, before work starts

Covers: One engagement for a personal return that touches more than one country: the income, the assets held abroad and the relief claimed against them.

See this fee page

Non-resident & departure filings

$349fixed, before work starts

Covers: The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.

See this fee page

Foreign asset & information reporting

$349fixed, before work starts

Covers: The information returns that carry the heaviest penalties — foreign accounts, foreign property, foreign affiliates — prepared from one asset list.

See this fee page

The difference a dedicated cross-border team makes

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

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.

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.

The team at work in the open-plan office

From first call to filed return

Step 1

First conversation

We establish what happened and when, because every position here is anchored to a date

Step 2

Written quote

A written scope and a fixed price, so you know the cost before committing

Step 3

Preparation and sign-off

The filings are prepared, cross-checked against each other, and reviewed by name

Step 4

Submission

You see the result, approve it, and we file it

The firm’s founder at his desk in the Delhi office

How the work runs — quote first, then the work

  • Step 1: Hand over the paperwork in any state – Sorting it is our job. Send what exists and we identify what is missing from it.
  • Step 2: Priced before a single form is opened – The fee comes from the documents, agreed in writing, and stays where it was agreed.
  • Step 3: One position across every return – The same facts, filed consistently on each side, so nothing contradicts anything else.
  • Step 4: Filed after you have read it – The completed work reaches you before it reaches an authority.

Quoted up front, in writing.

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

The rest of this practice

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

Services these clients use most

Repatriating money out of India Repatriating money out of India — the guide, the FAQ and the fixed fee.
Study permit holders The full guide to study permit holders, with the fee fixed before any work starts.
Surplus & FAPI computations Its own page: surplus & fapi computations — mechanism, deadlines and published fees.
TNMM in practice Everything on TNMM in practice, at the same depth as this page.
Indian company setting up in the US Indian company setting up in the US — the guide, the FAQ and the fixed fee.
Deemed resident vs factual resident The full guide to deemed resident vs factual resident, with the fee fixed before any work starts.
Repatriating profits to Canada Its own page: repatriating profits to Canada — mechanism, deadlines and published fees.
State returns — for a nonresident alien Everything on nonresident alien state tax return, at the same depth as this page.
Moving to Canada — a newcomer's first return and benefit claims Canada newcomer tax benefit — the guide, the FAQ and the fixed fee.

Who we bring this work to

Business owners & founders cross-border tax Business owners & founders cross border tax — the guide, the FAQ and the fixed fee.
Non-resident landlords — relief you're probably missing The full guide to non-resident landlords relief you're probably missing, with the fee fixed before any work starts.
Software developers — what you owe in each country Its own page: software developers what you owe in each country — mechanism, deadlines and published fees.
Tax for restaurant & hospitality owners Everything on restaurant & hospitality owners tax, at the same depth as this page.
Franchise owners — what you owe in each country Franchise owners what you owe in each country — the guide, the FAQ and the fixed fee.
Team-sport athletes — what you owe in each country The full guide to team-sport athletes what you owe in each country, with the fee fixed before any work starts.
Technology & SaaS — relief you're probably missing Its own page: technology & saas relief you're probably missing — mechanism, deadlines and published fees.
Tax for missionaries & clergy Everything on missionaries & clergy tax, at the same depth as this page.
Physicians & surgeons — what we charge Physicians & surgeons what we charge — the guide, the FAQ and the fixed fee.

Where our clients live and work

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

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 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 2

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 3

A Canadian Working in the US on a Work Visa

Immigration status and tax residence are different tests, and a visa says nothing about which country taxes the salary. The file fixes residence, applies the employment article, and sequences the two returns so the credit lands where it is usable.

Read how this one runs
Case study 4

Deduction at Source on Deposit Interest, Recovered

Where the treaty rate is lower than what was deducted, the difference comes back through a return rather than at source. The file establishes entitlement and files for the years still open.

Read how this one runs
Case study 5

Trips That Added Up to a Filing Obligation

Short visits are tracked against a treaty threshold that is measured over a moving window rather than a calendar year. Where the threshold is passed, the obligation reaches back over the whole period.

Read how this one runs
Case study 6

Fifteen Per Cent Held Back From a Fee for Services in Canada

A payer must withhold from fees paid to a non-resident for services rendered in Canada, whether or not any tax is ultimately owed. A waiver applied for before the work is invoiced avoids the withholding; after it, the money comes back through a return.

Read how this one runs
Case study 7

Paid for Work Done in Canada While Living Elsewhere

Employment carried out in Canada is taxable here even where the employer and the bank account are not. The engagement establishes how many of the days were worked in Canada, applies the treaty employment article, and deals with the withholding the payer has already taken.

Read how this one runs
Case study 8

Wintering in the US Long Enough to Become a US Filer

Days in the United States accumulate across three years, and enough of them make you a US resident for tax regardless of immigration status. The file counts the days properly and files the statement that keeps the position closer connection rather than residence.

Read how this one runs

All case studies — every published engagement in one place.

Delivery, coverage and how we work

Browse sideways: the pages below answer the neighbouring questions.

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

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

Professional Services Firms

Firms and partners working across borders meet Regulation 105 withholding, PE risk on long engagements and per-country payroll for travelling staff.

A partnership is taxed in the hands of its partners, so one engagement abroad can reach every partner's personal return. The order matters: the waiver is applied for before the invoice, the presence is tracked before it becomes an establishment, and the payroll is registered before the first day worked in the other country.

  • Reg 105 / 102 waivers
  • Permanent establishment risk
  • Partner mobility planning
  • Cross-border withholding recovery
Explore Professional Services

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?

Possibly, and the version in force for your year is the one that matters — protocols and multilateral-instrument positions change what a treaty does without changing its name. We check it against the authority rather than a summary. Where no treaty applies, domestic relief takes over.

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

Where the property is. That is close to universal, and it usually arrives as withholding on the gross rent rather than as a return on the profit — which is why the election onto a net basis, where Portugal offers one, is normally the first thing to check. Your home country taxes the same rent and credits what was paid.

How do I actually stop being taxed twice?

In this order. Fix your residence under each country's own rules, and if both claim you, apply the treaty tie-breaker. Identify where each type of income is sourced. Read the article that covers that income type, because it decides who taxes and at what maximum rate. Then claim the relief on the residence-country return, with proof of the foreign tax. Most of the tax people lose to double taxation is lost at the last step, not the first. See how double taxation is relieved.

Which country do I pay tax to first?

Generally the source country — where the income arises — taxes first, often by withholding before you receive it. Your country of residence then taxes the same income and credits what the source country took. That order is why timing matters: a residence-country return filed before the source-country tax is settled has nothing to credit yet. Getting the sequence right is most of the work. See international tax planning.

Do I pay tax when I inherit property abroad?

The inheritance itself is often not income to you, but three other things can create tax: the estate may owe tax where the deceased or the property was situated, some countries tax the recipient directly, and the gain from the date you inherit to the date you sell is yours. Reporting obligations can also attach to holding the asset. See inheriting property abroad.

Tax terms explained

Section 116 certificateImporter of recordSitusExempt surplusProfit attributionSection 217Principal purpose testPillar TwoArm's length principleTie-breaker rulesRepatriationSubstantial presence testLRSLocal file Browse the full A–Z glossary

More on Portugal and this corridor

Nearby pages

All country guidesMoving back from UAE — re-establishing residencyRetiring in Germany — pensions & withholdingMoving back from Netherlands — re-establishing residencyBuying or selling property in JapanBuying or selling property in Saudi ArabiaWorking remotely from United Kingdom

Connected engagements

Luxembourg tax for expats — country guideFrance tax for expats — country guideGermany tax for expats — country guideAustria tax for expats — country guideTaiwan tax for expats — country guideCanada–Singapore tax corridor

Fixed fees

GST/HST non-resident registration — fixed-fee priceCRA voluntary disclosure package — fixed-fee priceT2 with foreign income — fixed-fee priceDual filing — 1040 + T1 together — fixed-fee price
A named reviewer on every filing

A fixed fee for your Portugal filing

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
  • Rated 5.0 out of 5 stars on Google
  • 24-hour helpline, +1 (416) 619-0068
  • A named reviewer signs off every filing

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