NHR and income requirement

Tax and legal
1

Hi,

In order to benefit from NHR the requirement (skipping other eligibility criteria) is to have a foreign sourced income. It’s not explicitly said that this income has to come from employment. In that case, is it possible to qualify for NHR if someone is unemployed but receives income from dividends i.e. from US stock investment?

Any info much appreciated. Thanks.

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2

Hey tom31. As far as I know dividends are covered by NHR. It’s even better as you won’t be required to pay Social Contributions on that income.

Not a tax pro.

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