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Non-habitual residents

Non-habitual residents

Circular Letter no. 4/2019, of 08 October


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The Circular Letter no. 4/2019 of 08 October issued by the Portuguese Tax Authority has recently been published. This Circular Letter updates the procedures for the application of the non-habitual residents tax regime, especially with regards to the exercise of the right to be taxed under the rules applicable to the income arising from high value added activities. 

For additional information, please refer to the document attached herein.

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