Wanted to flag this for any of you living in Portugal. If you’re an NHR holder and your tax benefit has been the 20% flat rate on Portuguese-source professional income — meaning you’re self-employed or freelancing, registered under a “high-value-added activity” code from Portaria 12/2010, and billing Portuguese clients or otherwise earning income that originates in Portugal — then the constitutional court ruling (Acórdão 366/2026) is relevant to you and you should speak to your accountant about your exposure in open tax years.
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“Three concentric circles of risk follow” is that like Dante’s nine concentric circles of hell? 
Is a (nowhere near as detailed!) mention of the same in this article: