Hello everyone! I noticed that a lot of people are really excited about moving to Portugal (for the Gold Visa and what have you), so I thought it would be interesting to present you with my tax concern, which is in reverse.
I am a Portuguese citizen (born and raised) looking into options such as perpetual traveling with no tax residency as well as establishing a territorial tax residency that does not tax foreign income - which is not the case of my home country. As a Portuguese national, I also would not be eligible for the NHR program, of course.
Even though my case is specific to Portugal, I am sure it applies to most countries that tax income based on your physical presence in the country when you live there for more than 183 days, but I guess there is discretional enforcement for everyone’s case.
I am a freelance translator and my habitual client is based in Ireland, I left Portugal on the 24th of June (resided there for less than 183 days), I own no property in the country and none of my income is sourced there either. Also, I have no significant personal ties that would warrant a return to the country, nor do I have any intention of doing so except perhaps for a short occasional visit some time in the future. However…
I was not able, within the 183-day window, to inform the tax authorities (Autoridade Tributária e Aduaneira) and Citizenship services that I had left and provide a foreign address (one has to be registered as the citizen’s address).
Am I automatically not liable for taxation having left before the 183 days elapsed? If they bother me, does it even make sense to provide traveling documentation to support the fact that I left before July, 1st in an age when they pretty much know everywhere you go by the crossing of information?
What would you do in my stance?
Thank you for your interest and thanks in advance for any help you may provide!
PS - Actually, there will be tax returns due to capital gains from the sale of inherited property, but this was all resolved in the first half of the year and what concerns me here is being taxed on habitual income.