Hello everyone,
I have studied the NHR status in depth and have already consulted a lawyer. However, some questions remain unanswered. Maybe someone here can help.
I receive income as an IT freelancer from clients outside of Portugal. This income would be taxed at 20% flat tax under NHR. So far so good.
Now I can also generate passive income from an Estonian source. The question is what is the best way to receive it? Dividends or royalties would come into question. I have already looked at the double taxation agreement between Portugal and Estonia. However, I am not sure how to interpret this. Is it correct that both dividends and royalties are only subject to a total tax of 10%?
If someone can recommend an accountant who is well versed in the subject, I would be very grateful for the contact.
Looking forward to your answers 
