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Tax treatment of emigrants from the Netherlands to Portugal. A Sunny Welcome in Portugal

8 december 2014

With the enactment of a new individual tax regime for inward expatriates back in 2009 Portugal presented a Sunny Welcome for income tax to those willing to move to Portugal. Following some improvements since then, and also considering the absence of inheritance taxes and wealth taxation in Portugal the regime became very popular for internationally mobile persons. Its straightforward application and minimal requirements for access make it an attractive option for anyone seeking the combination of the Good Life and an efficient tax environment.

During this seminar relevant tax and other legal issues for emigrants from the Netherlands to Portugal will be dealt with, with special emphasis on high net worth individuals. The speakers are well-qualified and experienced in dealing with this type of issue in their daily practice.

    The following issues will be dealt with:
    • Income taxation of emigration from the Netherlands
    • conserving assessment;
    • practical issue's
    • application of Netherlands - Portugal tax treaty after emigration
    • Income taxation regime in Portugal
    • the normal income tax regime
    • the special regime for non-habitual residents
    • application process
    • treatment of various types of income with special emphasis for HNWI
    • Civil law issue's for emigrants from the Netherlands
    • international private law issues
    • Netherlands inheritance tax aspects
    • Portuguese inheritance tax situation
    • No Portuguese inheritance tax and wealth tax
    • Stamp duty issues, application in practice

Date and location

Datum: 8 december 2014
Locatie: Rosarium, Amsterdam


Tiago Cassiano Neves, partner GARRIGUES, Lissabon
Nathalie Idsinga, partner ARCAGNA, Amsterdam
Dirk-Jan Maasland, partner BLUELYN, Rotterdam

Programme of the seminar

12:30 - 13:25  Registration and Soup and Sandwiches
13:25 - 13:30  Opening by Chairman
13:30 - 14:15 Income taxation of emigrants from the Netherlands to Portugal
conserving assessment
• M-biljet
• Taxation of pensions
• Taxation of Netherlands source income after emigration
By Nathalie Idsinga
14:15 - 15:15 The Portuguese income tax regime
• normal tax regime
• introduction to specific non-habitual regime
• conditions for application
• practical procedure for obtaining regime
• taxation during the period of application
• the ending of the regime period
By Tiago Cassiano Neves
15:15 - 15:45 Coffee break
15:45 - 16:30

Relevant International Private Law issues for Netherlands emigrants to Portugal
By Dirk-Jan Maasland

16:30 - 17:00 Portuguese inheritance tax issues
• No Portuguese inheritance tax and wealth tax
• Stamp duty issues, application in practice
By Tiago Cassiano Neves
17:00 - 17:30 Questions from the Audience
17:30 - 18:00 Drinks

Registration fee

Registration before 17 November 
Euro 325,00 (excl. BTW) 
Registration from 17 November
Euro 375,00 (excl. BTW)


By fax: +31(0)735530004.
By mail:
By mail: P.O. 206, 5270 AE Sint-Michielsgestel, The Netherlands.
For further information please contact Erica Pasalbessy, MSc, Conference Manager,

Cancellation policy

Cancellation in writing up to one month before the seminar will support an administrative charge of 15%. In case of cancellation prior to one month, the full fee is due but a substitute delegate may attend.


The programme has been originally designed by Nolot BV. The topics were selected on the basis of our research and the panel of speakers have been carefully selected. The programme is therefore the sole property of Nolot BV and cannot be copied under any circumstance. Nolot BV cannot be held liable for any alteration of the programme schedule or content, and will take all necessary measures to ensure the highest possible quality content.