Portugal NHR

I am a single individual, 39 years old, dual citizen of Italy and Brazil, and holder of a UK Indefinite leave to enter or remain (ILR). I work for the United Nations and with that had to move my domicile around different countries according to different assignments in the last 10 years. I currently work and reside in South Korea and am looking to develop a strategy of asset protection on my life savings/investments to reduce possible tax costs/liabilities as I am planning for early retirement and to settle down in 2022.

In terms of location to reside in the future, and given that my family is scattered around the world (UK, Sweden, Brazil), I would like to divide my time between southern Europe (possibly in Spain for about half year), the Caribbean (desirably in Barbados for three months) and South America (likely in Brazil for the remaining three months of the year).

For the assets, I am currently invested in securities (stocks) in the US and crypto currencies (both which could result in capital gains taxation). At the time of early retirement, hopefully in April 2022, I will no longer have an income from employment, but from the results of my investments, which I plan on exiting crypto into FIAT as the market moves from bullish to bearish.

Given the background information and plans shared above, I have investigated some options to consider reducing taxation, including the Portuguese Non-Habitual Residence.

So here’s my questions:

  1. For the Portuguese NHR, would not need to be in the country for a minimum of 183 days? or could I own/rent a property and use it occasionally? The reason being that Spain is my favourite option in Southern Europe mas I plan on travelling (the covid pandemic allowing it of course) a lot in 2022/23.

  2. I was informed that capital gains that are not liable to taxation in the source would then be taxed in Portugal - in my case, as a foreigner in the US, America will not tax my capital gains but the country’s Internal Revenue Service will be informed - in this case - of my Portuguese tax code and will probably inform Portuguese authorities and they would then tax capital gains in 28%. Is this correct? Is there a way around this problem?

  3. What would be the best option with reduced taxation for future investment within the NHR context for my case, if I sell some/all crypto into FIAT? Crypto markets will turn eventually bearish and I would like to have an exit strategy well planned.

  4. Finally, can I apply to the NHR programme on my own, or would a lawyer be necessary? Do you have any ideas of costs and time.

Many many thanks!