![\"\"](\"https:\/\/l1-real-estate.com\/wp-content\/uploads\/2022\/11\/Portugal-change-NHR-golden-visa-800x490.webp\")
NHR Program<\/h1><\/div>[vc_column_text]<\/p>\nSTATUT NHR PORTUGAL<\/h3>\n
Depuis son introduction en 2009, le programme portugais de r\u00e9sidence non habituelle (RNH) a attir\u00e9 de nombreux professionnels qualifi\u00e9s, des particuliers fortun\u00e9s et des retrait\u00e9s qui souhaitent \u00e9tablir leur r\u00e9sidence fiscale au Portugal.<\/p>\n
La NHR permet aux personnes remplissant les conditions requises de devenir des r\u00e9sidents fiscaux d’une juridiction figurant sur une liste blanche tout en minimisant l\u00e9galement leur obligation fiscale sur de nombreuses cat\u00e9gories de revenus de source locale et \u00e9trang\u00e8re pendant une p\u00e9riode minimale de 10 ans.<\/p>\n
Pour \u00eatre consid\u00e9r\u00e9 comme un NHR, un individu doit r\u00e9pondre aux exigences suivantes :<\/p>\n
- \n
- \u00catre r\u00e9sident fiscal en vertu de la l\u00e9gislation nationale portugaise<\/li>\n<\/ul>\n
&<\/strong><\/p>\n
- \n
- Ne pas avoir \u00e9t\u00e9 impos\u00e9 en tant que r\u00e9sident portugais au cours des cinq derni\u00e8res ann\u00e9es.<\/li>\n<\/ul>\n
Pour \u00eatre consid\u00e9r\u00e9 comme un r\u00e9sident fiscal, le particulier doit :<\/p>\n
- \n
- S\u00e9journer pendant plus de 183 jours au Portugal au cours de l’ann\u00e9e fiscale concern\u00e9e.<\/li>\n<\/ul>\n
ou<\/strong><\/p>\n
- \n
- Avoir achet\u00e9 ou lou\u00e9 une r\u00e9sidence au Portugal avant le 31 d\u00e9cembre de l’ann\u00e9e en cours avec l’intention de la conserver comme r\u00e9sidence habituelle.<\/li>\n
- Le Portugal a conclu plus de 60 conventions de double imposition. Les revenus d’origine \u00e9trang\u00e8re sont donc exon\u00e9r\u00e9s de l’imp\u00f4t sur le revenu portugais \u00e0 condition que Il soit impos\u00e9 dans l’\u00c9tat de la source conform\u00e9ment \u00e0 la convention fiscale applicable.<\/li>\n<\/ul>\n
ou<\/p>\n
- \n
- Si aucune convention n’est applicable, le revenu est effectivement impos\u00e9 dans l’\u00c9tat de la source et il n’est pas consid\u00e9r\u00e9 comme d\u00e9riv\u00e9 au Portugal.<\/li>\n
- Lorsqu’ils proviennent d’activit\u00e9s \u00e0 forte valeur ajout\u00e9e, les revenus d’origine portugaise sont impos\u00e9s \u00e0 un taux forfaitaire de 20 %.<\/li>\n
- Les pensions de source \u00e9trang\u00e8re sont impos\u00e9es \u00e0 un taux minimal de 10 % (applicable \u00e0 ceux qui \u00e9tablissent NHR apr\u00e8s le 31 mars 2020).<\/li>\n
- Aucun imp\u00f4t applicable aux revenus de source \u00e9trang\u00e8re, aux dividendes, aux revenus locatifs, aux int\u00e9r\u00eats et aux plus-values lorsqu’ils sont structur\u00e9s correctement.<\/li>\n
- Pas de droits de succession sur les biens transmis au conjoint, aux descendants ou aux ascendants.<\/li>\n
- Pas d’imp\u00f4t sur la fortune<\/li>\n
- Les entreprises portugaises peuvent tirer parti des r\u00e8gles de non-discrimination de l’UE et des directives europ\u00e9ennes sur les fusions, les dividendes, les int\u00e9r\u00eats et les redevances, ainsi que des conventions portugaises de double imposition.<\/li>\n
- Nous avons des experts sur place qui peuvent vous aider tr\u00e8s bien<\/li>\n<\/ul>\n
[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"
[vc_row el_class=”pt5e”][vc_column css=”.vc_custom_1542620475687{margin-right: 8.547% !important;margin-left: 8.547% !important;}”][vc_column_text] STATUT NHR PORTUGAL Depuis son introduction en 2009, le programme portugais de r\u00e9sidence non habituelle (RNH) a attir\u00e9 de nombreux professionnels qualifi\u00e9s, des particuliers fortun\u00e9s et des retrait\u00e9s qui souhaitent \u00e9tablir leur r\u00e9sidence fiscale au Portugal. La NHR permet aux personnes remplissant les conditions requises de devenir des […]<\/p>\n","protected":false},"author":1,"featured_media":2918,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-3544","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\n
Programme NHR - L1 Property & Real Estate Management<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Programme NHR - L1 Property & Real Estate Management\" \/>\n<meta property=\"og:description\" content=\"[vc_row el_class=”pt5e”][vc_column css=”.vc_custom_1542620475687{margin-right: 8.547% !important;margin-left: 8.547% !important;}”][vc_column_text] STATUT NHR PORTUGAL Depuis son introduction en 2009, le programme portugais de r\u00e9sidence non habituelle (RNH) a attir\u00e9 de nombreux professionnels qualifi\u00e9s, des particuliers fortun\u00e9s et des retrait\u00e9s qui souhaitent \u00e9tablir leur r\u00e9sidence fiscale au Portugal. La NHR permet aux personnes remplissant les conditions requises de devenir des […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr\" \/>\n<meta property=\"og:site_name\" content=\"L1 Property & Real Estate Management\" \/>\n<meta property=\"article:modified_time\" content=\"2022-11-11T14:54:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/l1-real-estate.com\/wp-content\/uploads\/2022\/11\/Portugal-change-NHR-golden-visa.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"522\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr\",\"url\":\"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr\",\"name\":\"Programme NHR - L1 Property & Real Estate Management\",\"isPartOf\":{\"@id\":\"https:\/\/l1-real-estate.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr#primaryimage\"},\"image\":{\"@id\":\"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr#primaryimage\"},\"thumbnailUrl\":\"https:\/\/l1-real-estate.com\/wp-content\/uploads\/2022\/11\/Portugal-change-NHR-golden-visa.webp\",\"datePublished\":\"2022-11-10T18:31:15+00:00\",\"dateModified\":\"2022-11-11T14:54:15+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr#primaryimage\",\"url\":\"https:\/\/l1-real-estate.com\/wp-content\/uploads\/2022\/11\/Portugal-change-NHR-golden-visa.webp\",\"contentUrl\":\"https:\/\/l1-real-estate.com\/wp-content\/uploads\/2022\/11\/Portugal-change-NHR-golden-visa.webp\",\"width\":800,\"height\":522},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/l1-real-estate.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Programme NHR\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/l1-real-estate.com\/#website\",\"url\":\"https:\/\/l1-real-estate.com\/\",\"name\":\"L1 Property & Real Estate Management\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/l1-real-estate.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Programme NHR - L1 Property & Real Estate Management","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/","og_locale":"en_US","og_type":"article","og_title":"Programme NHR - L1 Property & Real Estate Management","og_description":"[vc_row el_class=”pt5e”][vc_column css=”.vc_custom_1542620475687{margin-right: 8.547% !important;margin-left: 8.547% !important;}”][vc_column_text] STATUT NHR PORTUGAL Depuis son introduction en 2009, le programme portugais de r\u00e9sidence non habituelle (RNH) a attir\u00e9 de nombreux professionnels qualifi\u00e9s, des particuliers fortun\u00e9s et des retrait\u00e9s qui souhaitent \u00e9tablir leur r\u00e9sidence fiscale au Portugal. La NHR permet aux personnes remplissant les conditions requises de devenir des […]","og_url":"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr","og_site_name":"L1 Property & Real Estate Management","article_modified_time":"2022-11-11T14:54:15+00:00","og_image":[{"width":800,"height":522,"url":"https:\/\/l1-real-estate.com\/wp-content\/uploads\/2022\/11\/Portugal-change-NHR-golden-visa.webp","type":"image\/webp"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr","url":"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr","name":"Programme NHR - L1 Property & Real Estate Management","isPartOf":{"@id":"https:\/\/l1-real-estate.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr#primaryimage"},"image":{"@id":"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr#primaryimage"},"thumbnailUrl":"https:\/\/l1-real-estate.com\/wp-content\/uploads\/2022\/11\/Portugal-change-NHR-golden-visa.webp","datePublished":"2022-11-10T18:31:15+00:00","dateModified":"2022-11-11T14:54:15+00:00","breadcrumb":{"@id":"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr#primaryimage","url":"https:\/\/l1-real-estate.com\/wp-content\/uploads\/2022\/11\/Portugal-change-NHR-golden-visa.webp","contentUrl":"https:\/\/l1-real-estate.com\/wp-content\/uploads\/2022\/11\/Portugal-change-NHR-golden-visa.webp","width":800,"height":522},{"@type":"BreadcrumbList","@id":"https:\/\/l1-real-estate.com\/index.php\/programme-nhr\/?lang=fr#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/l1-real-estate.com\/"},{"@type":"ListItem","position":2,"name":"Programme NHR"}]},{"@type":"WebSite","@id":"https:\/\/l1-real-estate.com\/#website","url":"https:\/\/l1-real-estate.com\/","name":"L1 Property & Real Estate Management","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/l1-real-estate.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/l1-real-estate.com\/index.php\/wp-json\/wp\/v2\/pages\/3544","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/l1-real-estate.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/l1-real-estate.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/l1-real-estate.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/l1-real-estate.com\/index.php\/wp-json\/wp\/v2\/comments?post=3544"}],"version-history":[{"count":2,"href":"https:\/\/l1-real-estate.com\/index.php\/wp-json\/wp\/v2\/pages\/3544\/revisions"}],"predecessor-version":[{"id":3550,"href":"https:\/\/l1-real-estate.com\/index.php\/wp-json\/wp\/v2\/pages\/3544\/revisions\/3550"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/l1-real-estate.com\/index.php\/wp-json\/wp\/v2\/media\/2918"}],"wp:attachment":[{"href":"https:\/\/l1-real-estate.com\/index.php\/wp-json\/wp\/v2\/media?parent=3544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
- S\u00e9journer pendant plus de 183 jours au Portugal au cours de l’ann\u00e9e fiscale concern\u00e9e.<\/li>\n<\/ul>\n
- Ne pas avoir \u00e9t\u00e9 impos\u00e9 en tant que r\u00e9sident portugais au cours des cinq derni\u00e8res ann\u00e9es.<\/li>\n<\/ul>\n