Tax treatment of emigrants from the Netherlands to Portugal and Spain. A Sunny Welcome in Portugal and Spain.
Both Portugal and Spain provide for beneficial individual income tax regimes for inward expatriates.
Since recently the Portuguese regime has even been improved, 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.
Spain has for Netherlands emigrants offered a literally Sunny Climate since long. Since the enactment of the Beckham law in 2005 also Spain has offered a beneficial tax regime, be it with a more narrow application than the Portuguese system (introduced in 2009). The taxation of Spanish real estate, in particular for inheritance tax purposes, and rules regarding the emigration to Spain during the calendar year are in practice important attention points.
During this seminar relevant tax and other legal issues for emigrants from the Netherlands to Portugal and Spain will be dealt with, with special emphasis on high net worth individuals. The speakers are highly qualified and experienced in dealing with this type of issue in their daily practice.
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The following issues will be dealt with
• Income taxation of emigration from the Netherlands
• The beneficial HNWI Income tax regime in Portugal
• The Beckham Law in Spain
• Real estate assets in Spain, either directly or through companies
• Portuguese and Spanish inheritance tax situations regarding real estate
Date and location
Datum: 2 July 2015
Locatie: Rosarium, Amsterdam
Speakers
Ricardo Da Palma Borges, partner RPBA, Lisboa
Javier Fernández Cuenca, partner PÉREZ-LLORCA, Madrid
Jules de Beer, partner BLUELYN BV, Rotterdam
Programme of the seminar
| 10:00 - 10:05 | Opening by Chairman |
| 10:05 – 11:00 | Netherlands tax treatment of emigrants to Portugal and Spain • Exit taxes • Taxation of pensions • Taxation of Netherlands source income after emigration By Jules de Beer, BLUELYN BV, Rotterdam |
| 11:00 – 11:45 | Income tax issues in Spain • The Beckham law • Introduction to the special regime • Conditions for application • Practical procedure By Javier Fernández Cuenca, PÉREZ-LLORCA, Madrid |
| 11:45 – 12:00 | Coffee break |
| 12:00 – 12:45 | Spanish tax issues • Normal income and tax regime • Direct or indirect acquiring real estate • Inheritance tax issues regarding Spanish real estate By Javier Fernández Cuenca, PÉREZ-LLORCA, Madrid |
| 12:45 – 13:30 | Lunch |
| 13:30 – 14:15 | The Portuguese income tax regime • Introduction to specific non-habitual regime • Conditions for application • Practical procedure • The ending of the regime period By Ricardo Da Palma Borges, RPBA, Lisboa |
| 14:15 – 15:00 | Portugal other tax issues • Direct or indirect purchasing of real estate • Taxation of pension • Inheritance tax aspects of Portuguese real estate By Ricardo Da Palma Borges, RPBA, Lisboa |
| 15:00 – 15:30 | Coffee break |
| 15:30 – 16:00 | Comparison Portuguese with Spain system • Several case studies By Ricardo Da Palma Borges, RPBA, Lisboa and Javier Fernández Cuenca, PÉREZ-LLORCA, Madrid |
| 16:00 – 16:30 | Questions from the audience |
| 16:30 – 17:00 | Drinks |
Registration fee
Registration before 12 June 2015
Euro 475,00 (excluding VAT)
Registration from 12 June 2015
Euro 525,00 (excluding VAT)
Registration
By fax: +31(0)735530004.
By mail: erica@nolot.nl
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.
Copyright
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.
PE Points RB 5
