There has been recently a legislative change to the legal regime for the entry, stay, departure and removal of foreigners from the national territory in Portugal. Such change allows the granting of a residence visa for the development of a professional activity provided remotely to outside the national territory of Portugal, that is, a visa residence for digital nomads.
The concept of digital nomad is used to designate an individual who uses technology to work, being able to carry out his work, anywhere in the world, as long as he has internet.
Digital nomads have become very common during the Covid-19 pandemic, which has forced or permitted people to do their work remotely. Greater flexibility in working hours, settling in a city with a lower cost of living or the possibility of traveling more intensively are attractive factors for this lifestyle, for which our immigration legislation had not yet awakened.
Thus, the new legislation provides the granting of a residence visa for the exercise of a professional activity to employees and independent professionals, who perform their professional activity remotely, for natural or legal persons with domicile or head office outside the national territory. In each case, the employment relationship or the provision of the services must be demonstrated.
It should be noted that the law defines “independent professional activity” as any activity carried out personally, within the scope of a contract for the provision of services, relating to the exercise of a liberal profession or through a company.
For tax and social security purposes, it can still be difficult to qualify some situations, namely when the employer does not have its registered office, effective management, or permanent establishment in Portugal, making it difficult to carry out withholding tax and social security contributions, situations that must be duly safeguarded prior to the decision to transfer the residence to Portugal.
However, in tax terms, there may be the possibility of combining this visa with the qualification as a non-habitual resident developing a high added value activity, provided that the legally imposed conditions are met. The list of high added value activities includes, for example, “Information and communication technology specialists”.
In view of the above, the Fiscal and Tax Law department of Belzuz Abogados, S.L.P. is available to support you in planning and monitoring the transfer of residence to Portugal.
Departamento Direito Fiscal e Tributário | Portugal
Belzuz Abogados SLP
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