Port\u00fagal b\u00fd\u00f0ur erlendum ellil\u00edfeyris\u00feegum sem \u00f3ska a\u00f0 flytja til landsins skattfrelsi \u00e1 ellil\u00edfeyris- og l\u00edfeyrissj\u00f3\u00f0grei\u00f0slur undir l\u00f6gum sem kallast NHR (Non habitual residency).<\/p>\n
\u00cdsland og Port\u00fagal hafa gert me\u00f0 s\u00e9r tv\u00edsk\u00f6ttunarsamning sem kve\u00f0ur \u00e1 um hva\u00f0a r\u00edki \u00e1 skattlagningarr\u00e9ttinn. \u00deeir \u00cdslendingar sem flytja l\u00f6gheimili\u00f0 til Port\u00fagal grei\u00f0a \u00fev\u00ed engan skatt af tekjunum \u00e1 \u00cdslandi.<\/p>\n
Mj\u00f6g einfalt er fyrir f\u00f3lk a\u00f0 n\u00fdta s\u00e9r \u00feessi fr\u00ed\u00f0indi:<\/strong><\/p>\n\n- Ums\u00f3kn.<\/strong> Valhalla s\u00e6kir um NHR (Non habitual residency) fyrir vi\u00f0komandi \u00ed Port\u00fagal. Skattur ver\u00f0ur 0% \u00e1 ellil\u00edfeyri og l\u00edfeyrissj\u00f3\u00f0sgrei\u00f0slur. F\u00e1i vi\u00f0komandi einnig \u00f6rorkub\u00e6tur til vi\u00f0b\u00f3tar ellil\u00edfeyri ver\u00f0a \u00fe\u00e6r grei\u00f0slur einnig skattfrj\u00e1lsar.<\/li>\n
- Undan\u00fe\u00e1ga.<\/strong> Vottor\u00f0i fr\u00e1 Port\u00fagal er framv\u00edsa\u00f0 til RSK \u00e1 \u00cdslandi og \u00fea\u00f0 endurn\u00fdja\u00f0 einu sinni \u00e1 \u00e1ri. Vi\u00f0 \u00fea\u00f0 fellur skattskyldan ni\u00f0ur \u00e1 \u00cdslandi.<\/li>\n<\/ol>\n
Ellil\u00edfeyrir = 0% skattur<\/strong><\/p>\nL\u00edfeyrissj\u00f3\u00f0sgrei\u00f0slur = 0% skattur<\/strong><\/p>\n