Nhr Portugal Tax

Understanding the NHR Programme Foundation

The Non-Habitual Resident (NHR) tax regime in Portugal represents one of the most attractive fiscal frameworks in Europe for expatriates and high-net-worth individuals seeking tax optimisation strategies. Established in 2009 and significantly reformed in 2020, this programme offers substantial tax advantages to qualifying individuals who become Portuguese tax residents. The regime was fundamentally designed to attract foreign investment, professional talent, and retirees to stimulate the Portuguese economy in the aftermath of the global financial crisis. Unlike conventional tax havens, Portugal maintains a respected position within the European Union, offering legitimacy alongside competitive tax treatment. The NHR status grants eligible participants preferential tax rates on various income sources for a ten-year period, creating a compelling proposition for international tax planning. Recent regulatory amendments have recalibrated certain benefits, particularly regarding pension income, which now attracts a flat 10% tax rate instead of the previous full exemption, demonstrating Portugal’s commitment to maintaining a balanced and internationally acceptable fiscal framework.

Eligibility Criteria for NHR Status Application

Qualifying for the NHR tax regime requires meeting specific legal requirements established under Portuguese tax legislation. Foremost, applicants must not have been tax residents in Portugal during the preceding five calendar years. Tax residency can be established through several avenues: spending more than 183 days in Portugal within a 12-month period, maintaining a permanent residence intended as a habitual abode, or having a household member in a managerial role in Portugal. Additionally, individuals must register as Portuguese tax residents with the local tax authorities and subsequently apply for NHR status within a strict deadline, typically before March 31st following the year of becoming resident. The application procedure involves substantiating previous tax residency history through official documentation. It’s essential to note that mere property ownership in Portugal doesn’t automatically confer tax residency status or NHR eligibility. The process requires meticulous attention to documentary evidence and timing, as retrospective applications generally face significant challenges. For expatriates considering company formation strategies alongside NHR planning, coordinated professional advice becomes particularly valuable to ensure compliance with both corporate and personal tax obligations.

Tax Benefits for Foreign-Source Income

The preferential treatment of foreign-source income constitutes a cornerstone of the NHR regime’s attractiveness. Under specific conditions, various categories of foreign income can receive highly advantageous tax treatment in Portugal. Dividends, interest, capital gains, rental income, and royalties from foreign sources often benefit from exemption through the application of Portugal’s extensive network of Double Taxation Treaties (DTTs). This exemption operates via the tax credit method, effectively neutralizing Portuguese taxation when the income is taxable in the source country—even if the source country applies a zero or minimal tax rate. The regime thus creates legitimate opportunities for significant tax optimization for internationally mobile individuals with diversified income streams. However, the practical application requires careful analysis of relevant DTTs and domestic exemption provisions to determine precisely which income streams qualify. Since the 2020 reforms, the mechanics of these exemptions have become more nuanced, necessitating professional assessment of each income category against specific treaty provisions and Portuguese domestic law. Individuals with substantial investment portfolios or international business interests stand to gain particularly significant advantages through proper structuring of their affairs under the NHR framework.

Special Treatment for Portuguese Employment Income

For professionals relocating to Portugal while maintaining employment, the NHR regime offers distinctive advantages on Portuguese-sourced employment and self-employment income. Qualifying activities within Portugal benefit from a flat income tax rate of 20%, a remarkable reduction from the standard progressive rates that can reach 48%. This provision makes Portugal exceptionally attractive for remote workers, digital nomads, and professionals in high-value sectors. To access this reduced rate, the employment or self-employment must fall within an approved list of "high value-added activities," which encompasses scientific, artistic, or technical professions including directors and executives of commercial companies, doctors, IT specialists, researchers, engineers, architects, tax consultants, university professors, and various artistic professions. The definitional scope of these categories has expanded over time, creating opportunities across numerous professional domains. For entrepreneurs considering setting up a UK limited company while benefiting from NHR status, the interplay between corporate structures and personal tax treatment requires integrated planning. The 20% flat rate applies regardless of income level, generating substantial savings for higher-earning professionals compared to standard Portuguese income taxation or rates in many other European jurisdictions.

NHR Treatment of Pension Income Post-2020 Reform

The 2020 amendments to the NHR regime introduced significant changes to the taxation of pension income, transitioning from full exemption to a flat 10% tax rate. This adjustment came in response to international pressure, particularly from other European nations concerned about revenue losses when their pensioners relocated to Portugal. Nevertheless, the current 10% rate remains highly competitive internationally and preserves Portugal’s appeal for retirees. Foreign pension income, including both public and private pensions, social security benefits, and certain insurance products, falls under this preferential rate. Importantly, the 10% rate applies without additional municipal surcharges, providing clarity and predictability for retirement planning. For pension recipients from countries without a tax treaty with Portugal, or where the treaty assigns taxing rights to Portugal, the 10% rate represents substantial savings compared to progressive taxation elsewhere. Retirees should note that the treatment of specific pension products varies based on their technical classification—annuities, lump sums, and occupational pensions may receive different treatment under relevant tax treaties. According to data from the Portuguese Tax Authority, thousands of European retirees continue to relocate to Portugal despite the regime modifications, testament to its enduring appeal even with the revised provisions.

Capital Gains Tax Considerations Under NHR

The treatment of capital gains represents a crucial dimension of the NHR regime for investors and property owners. For NHR holders, capital gains from the disposal of securities (shares, bonds, investment fund units) sourced outside Portugal generally qualify for exemption through the operation of tax treaties. This provision creates significant planning opportunities for investment portfolio restructuring prior to and during NHR status. Regarding real estate, capital gains on foreign properties similarly benefit from exemption when the properties are situated in countries with appropriate tax treaties with Portugal. Conversely, capital gains from Portuguese real estate remain taxable under standard domestic rates, though valuable exemptions exist for primary residences when the proceeds are reinvested in another Portuguese residential property. Notably, individuals who transition to standard Portuguese tax residency after their NHR period maintain a favorable position regarding pre-relocation assets, as Portugal applies a "step-up" in acquisition value to the market value at the date of immigration, effectively shielding pre-relocation gains from future Portuguese taxation. For international investors considering diverse investment structures, including offshore company registration, the interaction between corporate holdings and personal capital gains treatment requires sophisticated planning to maximize legitimate tax efficiency.

Portuguese Corporate Tax Integration with NHR Status

For entrepreneurs and business owners, integrating Portuguese corporate structures with NHR status presents distinctive optimization opportunities. Portugal’s corporate tax regime, with its standard 21% rate (potentially reduced to 17% for small and medium enterprises) on worldwide income, operates alongside the NHR programme with interesting synergies. Dividends distributed from Portuguese companies to NHR shareholders potentially benefit from reduced withholding tax rates compared to non-NHR status holders, enhancing after-tax returns. Additionally, Portugal’s participation exemption regime eliminates economic double taxation on qualifying dividends and capital gains from substantial shareholdings, creating favorable conditions for holding structures. The Madeira International Business Centre (MIBC), with its reduced corporate tax rate of 5% until 2027 for qualifying activities, offers supplementary planning possibilities when combined with NHR status. For international entrepreneurs considering Portuguese business operations, the NHR status can substantially enhance tax efficiency on business income, particularly when structured optimally between corporate entities and personal extraction strategies. The interplay between UK company taxation and Portuguese NHR status becomes especially relevant for British entrepreneurs expanding into Portugal, creating opportunities for legitimate tax structuring across jurisdictions.

Wealth Tax and Inheritance Planning for NHR Holders

Portugal maintains a distinct advantage in wealth preservation planning as it does not impose wealth taxes, inheritance taxes, or gift taxes on most transfers. This absence of wealth taxation complements the NHR income tax benefits, creating a comprehensive environment for wealth optimization and succession planning. While Portugal does apply Stamp Duty (Imposto do Selo) at a 10% rate on Portuguese assets transferred through inheritance or donation, important exemptions exist for transfers to spouses, descendants, and ascendants. For NHR individuals with international asset portfolios, this framework facilitates efficient cross-generational wealth transfer without punitive taxation. Additionally, Portugal’s relatively liberal approach to trust structures and private foundations—instruments often utilized in sophisticated wealth planning—enhances possibilities for comprehensive estate planning. The interaction between Portuguese succession law, which includes forced heirship provisions, and the common law principles prevalent in countries like the UK and US requires careful navigation. European Succession Regulation No. 650/2012 (Brussels IV) permits individuals to choose their national law to govern succession, offering valuable planning flexibility for international families. For comprehensive protection of international assets, coordinated planning between the NHR regime and appropriate corporate service provider arrangements maximizes both tax efficiency and asset security.

Compliance Requirements for NHR Tax Status Maintenance

Maintaining NHR status demands rigorous compliance with Portuguese tax obligations throughout the ten-year benefit period. NHR holders must file annual tax returns (Modelo 3) by June 30th following the tax year, declaring worldwide income even when exempt from Portuguese taxation. This comprehensive reporting obligation aligns with global tax transparency initiatives and information exchange mechanisms. Tax residency must be continuously maintained through physical presence and substantive connection to Portugal—temporary absences are permitted but must not compromise residency status under the 183-day rule or other qualifying criteria. The Portuguese Tax Authority (Autoridade Tributária) conducts periodic reviews of NHR status, requiring documentation of both Portuguese residence and the qualifying nature of professional activities for those benefiting from the 20% flat rate on Portuguese-source income. Changes in circumstances, such as employment type or residential status, must be promptly reported to maintain compliance. Non-compliance may result in status revocation, retrospective taxation under standard rates, penalties, and interest charges. The compliance framework has progressively strengthened in alignment with international standards like the Common Reporting Standard (CRS) and FATCA, enhancing information exchange between tax authorities globally. Engaging qualified tax advisory services with specific expertise in Portuguese NHR compliance is essential for navigating these obligations effectively.

Strategic Timing of NHR Application and Residence Establishment

The timing of establishing Portuguese tax residency and applying for NHR status requires strategic consideration to maximize benefits. The application window for NHR status closes on March 31st of the year following establishment of Portuguese tax residency, creating a critical timeline for planning relocations. Many practitioners recommend establishing residency early in the calendar year, providing nearly a full year of benefits before the first tax filing obligation arises. This approach allows time for optimal restructuring of assets and income streams prior to entering the Portuguese tax system. For individuals with significant capital gains potential, timing the disposal of assets either before establishing Portuguese residency or after securing NHR status can dramatically impact tax outcomes. Similarly, those with flexibility regarding pension commencement or dividend distributions should evaluate timing these events to coincide advantageously with their NHR status. The practical establishment of tax residency typically involves securing accommodation, obtaining a Portuguese tax identification number (NIF), and registering with local authorities. For non-EU citizens, combining NHR planning with Portugal’s attractive residence permit programmes—such as the Golden Visa or D7 Visa—creates additional strategic considerations regarding timing and qualifying investments. Professional guidance on coordinating immigration requirements with tax planning objectives becomes imperative for optimizing the entry strategy into the Portuguese tax system.

Double Taxation Treaty Interactions with NHR Status

Portugal’s extensive network of Double Taxation Treaties (DTTs) fundamentally underpins the efficacy of the NHR regime, with agreements in force with over 70 countries worldwide. These treaties allocate taxing rights between Portugal and other contracting states, often preventing double taxation through exemption or credit methods. For NHR beneficiaries, understanding treaty provisions becomes crucial as the tax exemption on foreign-source income typically operates when the relevant treaty assigns primary taxing rights to the source country. The specific language and provisions in each treaty can significantly impact tax outcomes for different income categories. For example, the Portugal-UK tax treaty contains distinctive provisions regarding pensions and capital gains that create specific planning opportunities for British expatriates. Similarly, the Portugal-US treaty includes unique aspects regarding the taxation of dividends and interest that require careful navigation. Recent global developments in tax treaty interpretation, including the OECD’s Multilateral Instrument (MLI) implementing BEPS Action Plans, have introduced anti-abuse provisions that may affect certain planning structures. The growing emphasis on "beneficial ownership" and "principal purpose" tests in treaty application necessitates substance-based approaches to international arrangements. For sophisticated planning involving cross-border royalties or international business operations, the precise interaction between specific treaty articles and the NHR provisions requires specialized analysis to ensure optimal and compliant outcomes.

Comparison with Similar Tax Regimes in Europe

The competitive landscape for expatriate tax regimes across Europe provides essential context for evaluating Portugal’s NHR programme. Italy’s "Flat Tax" regime for high-net-worth individuals offers a €100,000 annual lump sum payment covering all foreign income, presenting an alternative for ultra-high-net-worth individuals. The Italian "Impatriate" scheme provides a 70% tax exemption on employment income for qualifying professionals relocating to Italy. Spain’s "Beckham Law" offers expatriate workers a flat 24% tax rate on Spanish-source income up to €600,000 (with standard rates applying above this threshold). Cyprus operates a "Non-Dom" regime exempting foreign dividends, interest, and capital gains from local taxation for 17 years. Malta’s permanent residence programmes provide advantageous treatment for foreign-source income with appropriate remittance planning. Greece introduced a flat 7% tax rate for retiree immigrants for a 15-year period. Among these alternatives, Portugal’s NHR regime maintains distinct advantages: longer duration than some competing programmes, broader scope of exempt income categories, and integration with Portugal’s favorable quality of life, climate, cost of living, and EU membership benefits. Each regime targets specific demographic and income profiles, with Portugal particularly attractive for retirees, remote professionals in high-value sectors, and individuals with substantial investment income. This comparative perspective demonstrates why tax transfer pricing and international tax planning increasingly incorporate residence planning as a core component of comprehensive strategies for internationally mobile individuals.

Recent Developments and Potential Future Changes

The NHR regime continues to evolve in response to domestic policy objectives and international tax developments. The 2020 reform introducing a 10% tax on previously exempt pension income demonstrated Portugal’s responsiveness to European concerns while maintaining the programme’s fundamental attractiveness. Current discourse in Portuguese tax policy circles suggests potential further refinements rather than wholesale abandonment of the successful regime. Areas under review include potential adjustments to the list of qualifying high-value-added professions and possible recalibration of certain exemptions to align with evolving international tax transparency standards. The implementation of the global minimum tax under OECD Pillar Two may indirectly influence certain aspects of the NHR regime regarding business income, though direct impact remains limited as the initiative primarily targets multinational enterprises. Political stability surrounding the NHR has been noteworthy, with successive governments of varying political orientations maintaining the core framework while implementing targeted refinements. This stability reflects recognition of the programme’s economic benefits through attracting investment, human capital, and consumption expenditure. The Portuguese Finance Ministry reported in 2022 that NHR participants contributed significantly to tourism, real estate, and service sectors, generating overall positive fiscal impacts despite specific tax concessions. For current and prospective NHR beneficiaries, maintaining awareness of potential changes through professional advisors allows for timely adaptation of tax structures to preserve advantages within evolving regulatory parameters.

Practical Case Study: UK Retiree Relocating to Portugal

Consider the practical application of NHR benefits through the case of James, a 62-year-old British national retiring with a £40,000 annual private pension, investment portfolio generating £15,000 in annual dividends, and rental property in London yielding £20,000 yearly. Under standard UK taxation, James would face approximately £12,700 in combined income tax and National Insurance contributions. Upon establishing Portuguese tax residency and securing NHR status, his tax position transforms significantly: pension income becomes subject to Portugal’s flat 10% NHR rate (£4,000 annually), while dividend income and UK rental income potentially qualify for exemption under the Portugal-UK tax treaty. This restructuring reduces James’s overall tax burden by approximately 65%, resulting in substantial additional disposable income throughout the ten-year NHR period. Beyond immediate tax considerations, James benefits from Portugal’s lower cost of living, favorable climate, and healthcare system accessibility through his residency status. His property investment in Portugal potentially benefits from reduced property taxes (IMI) in designated renovation areas, while his estate planning advantages from Portugal’s absence of inheritance tax for direct family members. This realistic scenario demonstrates how NHR status integration with proper international tax planning creates legitimate and substantial benefits for qualifying individuals. For detailed modeling of potential savings in similar situations, UK tax advisory services specializing in expatriate planning can provide personalized calculations based on specific income composition and circumstances.

Professional Services Integration with NHR Planning

Effective implementation of an NHR strategy typically requires coordinated professional services across multiple domains. Tax advisory forms the foundation, with specialists in both Portuguese domestic taxation and international tax planning essential for optimizing income streams and asset structures. Legal services become necessary for property transactions, residency permit applications, and potential corporate structure establishment. Banking and financial advisory supports efficient fund transfers, currency management, and investment portfolio restructuring to align with NHR benefits. Specialized real estate services facilitate property acquisition meeting both lifestyle and residence permit requirements. For business owners, corporate secretarial services may be required to establish or modify business structures. The interconnected nature of these services highlights why integrated advisory teams with Portuguese and international tax expertise typically deliver superior outcomes compared to fragmented approaches. Documentation requirements span multiple areas: Portuguese fiscal number (NIF) acquisition, tax residency certificates, property purchase documentation, residency permit applications, and banking compliance materials. High-quality professional support ensures these elements are coordinated systematically. The cost of comprehensive professional support typically ranges from €3,000-€10,000 depending on complexity, representing a modest investment relative to the substantial tax savings typically achieved over the ten-year NHR duration. For business owners considering Portuguese operations alongside personal relocation, nominee director services may provide additional flexibility in corporate structuring while maintaining strict compliance with substance requirements.

Real Estate Acquisition Strategies for NHR Applicants

Property acquisition represents a central component of most NHR implementation strategies, providing both the requisite physical base for residency and potential investment opportunities. Portugal offers diverse real estate markets: Lisbon and Porto attract premium urban investments, coastal regions like the Algarve appeal to lifestyle-focused buyers, while emerging areas such as Silver Coast and Alentejo offer value opportunities. Property acquisition costs typically include IMT (property transfer tax) ranging from 0-8% depending on property value and type, Stamp Duty at 0.8%, and notary and registration fees of approximately 1%. Annual property ownership entails modest IMI (municipal property tax) of 0.3-0.45% of the tax valuation, with potential exemptions for rehabilitated properties. For non-EU citizens seeking simultaneous residency solutions, Portugal’s Golden Visa programme requires minimum property investments of €500,000 (or €350,000 for rehabilitation projects), though residential properties in high-density areas like Lisbon, Porto, and coastal municipalities no longer qualify since January 2022. Alternative options include the D7 visa pathway, requiring proof of sufficient passive income but without specific investment thresholds. NHR applicants should consider both short-term and long-term implications of property decisions, including potential exit taxation upon eventual sale. Property financing options exist through Portuguese banks offering mortgages to foreign buyers typically covering 60-70% of purchase value, with terms up to 30 years and competitive interest rates in the European context. Comprehensive property tax advice specific to Portugal helps optimize acquisition structure and timing.

Banking and Financial Considerations for NHR Status Holders

Establishing appropriate banking and investment arrangements constitutes a critical dimension of efficient NHR implementation. Portuguese bank accounts are essential not only for practical living requirements but also for establishing fiscal connection to Portugal. Major Portuguese banks including Millennium BCP, Novo Banco, and Santander Totta offer dedicated expatriate banking services with English-speaking staff and international transfer capabilities. For investment management, Portugal’s participation in the European passporting system enables access to diverse financial products while maintaining preferential NHR tax treatment on investment returns. Portuguese banks comply with Common Reporting Standard (CRS) and FATCA requirements, automatically sharing account information with tax authorities in account holders’ countries of origin, underscoring the importance of comprehensive tax compliance across jurisdictions. Currency management strategies become particularly relevant for individuals receiving income in non-euro currencies, with specialized forex services potentially offering superior exchange rates compared to standard banking channels. Pension transfers require careful consideration, as certain movements (particularly from defined benefit schemes) may trigger significant tax implications in the origin country. For individuals with complex international asset structures, Portuguese wealth management services with international expertise can provide consolidated oversight aligned with NHR tax optimization objectives. The banking secrecy provisions once associated with Portuguese banking have largely disappeared under international transparency initiatives, reinforcing the necessity of fully compliant approaches to financial management under the NHR regime.

Exiting the NHR Programme: Tax Implications and Planning

As the ten-year NHR benefit period concludes, beneficiaries face important decisions regarding their subsequent tax position. Upon NHR expiration, individuals remaining in Portugal transition to standard tax residency, subjecting worldwide income to regular Portuguese progressive taxation (rates reaching 48% plus solidarity surcharge for higher incomes). This transition requires proactive planning ideally commencing 1-2 years before expiration. Strategic options include: relocating to another tax-favorable jurisdiction with similar incentives; restructuring income sources to optimize under standard Portuguese taxation; converting certain income types to more favorably taxed categories; or utilizing legitimate corporate or investment structures to achieve ongoing efficiency. Portugal’s tax treaties continue to provide protection against double taxation even after NHR expiration. Regarding accumulated assets, Portugal applies a "step-up" in acquisition value to the market value at immigration date, effectively exempting pre-relocation gains from Portuguese taxation even after NHR expiry. Individuals contemplating departure from Portugal should consider potential exit taxes in specific circumstances, particularly regarding unrealized gains in certain asset categories. The psychological aspects of post-NHR planning warrant consideration—many beneficiaries develop strong lifestyle connections to Portugal beyond tax considerations, influencing their willingness to relocate purely for tax reasons. For those committed to remaining in Portugal, strategic income timing and legitimate tax planning can moderate the impact of transitioning to standard taxation. Professional advisory support becomes particularly valuable during this transition phase to ensure compliance while identifying ongoing optimization opportunities within standard tax frameworks.

Common Implementation Mistakes and How to Avoid Them

Despite the NHR regime’s clear advantages, implementation errors can significantly undermine intended benefits. A prevalent mistake involves failing to properly terminate previous tax residency before establishing Portuguese status, potentially creating dual residency situations with competing tax claims from multiple jurisdictions. Inadequate documentation of the Portuguese residency establishment date frequently complicates NHR applications, highlighting the importance of maintaining comprehensive evidence of relocation timelines. Many applicants misunderstand the distinction between immigration status and tax residency determination, which operate under different legal frameworks and criteria. Regarding income structuring, failing to properly analyze the interaction between Portuguese domestic exemptions and specific tax treaty provisions frequently leads to unexpected taxation of supposedly exempt income. Business owners often inadequately address corporate substance requirements when restructuring international operations, creating vulnerability to challenges under anti-avoidance provisions. Property buyers sometimes neglect to consider the eventual capital gains implications of their acquisitions, particularly regarding Portuguese real estate which remains subject to domestic taxation regardless of NHR status. Administrative errors such as missed filing deadlines, incomplete tax returns, or failure to declare exempt income (still reportable despite exemption) can jeopardize NHR status itself. The increasing sophistication of international tax information exchange mechanisms makes inadequate compliance particularly risky. To mitigate these hazards, engaging Portuguese tax advisors with specific NHR expertise before initiating relocation ensures proper sequencing of residency changes, comprehensive documentation, appropriate structuring, and ongoing compliance throughout the benefit period.

Application Process and Documentary Requirements

Securing NHR status involves a sequential application process with specific documentary requirements. Initially, applicants must register as Portuguese tax residents by submitting form Modelo 1 to the local tax office, providing proof of residential address (rental contract or property deed) and identification documents. Subsequently, the specific NHR application (form Modelo 149) must be submitted electronically through the Portuguese Tax Authority portal by March 31st following the year of becoming resident, accompanied by supporting documentation. Required documents typically include: passport copies; Portuguese fiscal number (NIF) documentation; proof of address in Portugal (utility bills, rental agreements, property deeds); evidence of prior tax residency in another jurisdiction; tax residency certificate from previous country of residence; and evidence of non-resident status in Portugal during the preceding five years (often through negative certificates from Portuguese authorities). For those claiming the 20% flat rate on Portuguese employment income, documentation evidencing qualification under high-value-added activities becomes necessary. The processing timeframe for NHR applications typically ranges from 3-6 months, though delays can occur during peak periods. Upon approval, the status applies retroactively from the establishment of Portuguese tax residency. The increasing digitalization of Portuguese tax administration has streamlined certain aspects of the process, though navigating the Portuguese-language tax portal remains challenging for non-Portuguese speakers, reinforcing the value of professional assistance. Successful applicants receive formal confirmation of NHR status through the tax authority portal, establishing their preferential tax treatment for the subsequent decade.

Expert Support for Your International Tax Planning

If you’re considering leveraging Portugal’s NHR regime as part of your international tax strategy, professional guidance can make a substantial difference in both implementation efficiency and outcome optimization. The complex interplay between Portuguese domestic tax provisions, international tax treaties, and specific income characteristics demands specialized expertise to navigate effectively.

Our international tax consulting team at LTD24 offers comprehensive support for individuals and businesses exploring the NHR programme’s benefits. With extensive experience in cross-border taxation, residency planning, and wealth structuring, we provide tailored solutions addressing both immediate tax optimization and long-term strategic objectives.

We are a boutique international tax consultancy with advanced expertise in corporate law, tax risk management, asset protection, and international audits. We offer customized solutions for entrepreneurs, professionals, and corporate groups operating globally.

Book a session with one of our experts now at $199 USD/hour and get concrete answers to your tax and corporate questions. Schedule your consultation today.