Portugal as a platform for the HNWI’s and Foreign Investment:
The Portuguese lifestyle and high living standards make of Portugal an excellent choice for property investment from the modern investor, businessman or even for retirees and pensioners.
The tax regime for individual, is very attractive, surpassing other regimes in many ways, namely through: it’s low effective tax burden, further enhanced by the regime for non-habitual tax residents, the free remittance of funds, a tax exemption for gifts or inheritances to spouse, descendants or ascendants and no wealth tax.
Also worthy of mentioning, the friendly residence permit regime, that allows for free movement within the Schengen area (golden visa) for those with Portugal citizenship
As for companies wishing to invest in Portugal, they may benefit from EU non-discrimination rules and EU Directives on mergers, dividends, interest and royalties, as well as from Portugal's Participation exemption regime with countries with which it holds a double taxation agreement.
Also, companies licensed to operate in the International Business Centre of Madeira (MIBC), including branches of non-resident entities, with a license issued, benefit from a 5% CIT rate.
If you are looking for advice on investment in Portugal, Boavista works with MBA which advises clients on property investments and tax issues: