Portuguese newspaper Expresso asked António Schwalbach to comment on the recent Constitutional Court ruling concerning Portugal’s Non-Habitual Resident (NHR) regime.
At issue is the tax incentive applicable to certain highly qualified professionals relocating to Portugal, with the Constitutional Court holding that the list of eligible professions cannot be established merely through a governmental ordinance.
The ruling raises important questions regarding tax legality, legal certainty, and Portugal’s international competitiveness in attracting qualified talent.
Full article here.
