The Portuguese tax regime for non-habitual residents was introduced in 2009. It has been continually improved in subsequent years in order to attract highly-skilled professionals, wealthy individuals and foreign pensioners to Portugal.
Sophie and Matthew are in love: they live at the same address, they are considering buying a house, and are thinking about having kids. Should they get married? Or can they just continue to live together? In the past, such a couple would have decided to get married.
The legislature took advantage of the entry into force of automatic information exchange between administrations to broaden the scope of the tax on stock exchange transactions (TOB). From now on, natural persons ordinarily resident in Belgium will have no way to avoid it.