Hi everyone. Below this paragraph is a quote I copied from a portion of an email I just received from our Golden Visa lawyer moments ago. Here’s our back story to put everything in context. My husband and I applied for our Golden Visas in late December 2021, we had our biometrics in Lisbon this past June and July, and we are waiting for our residency cards. With all the delays, and the upcoming US elections next November, we have decided to move to Portugal next October, regardless of the circumstances. If we move to Portugal without our residence cards, and don’t receive our cards shortly after moving to Portugal, we will be taking the AMIA and the Ministry of the Interior to court. Our lawyer has been successfully winning cases against the AMIA and Ministry of the Interior. The quote below from our lawyer also gives us hope that we can apply for NHR late next year, and our potential legal action might help us with that effort. I hope this information is helpful for others in a similar situation. I apologize if any of this has already been addressed.
A transition regime in 2024 aimed at potential candidates for the NHR program as long as they are eligible to obtain tax residency by the end of 2024 and meet one of the following conditions:
By 31.12.2023, meet the conditions to qualify as a resident for tax purposes in Portuguese territory,:
a) Permanence ≥ 183 days, consecutive or interpolated;
b) If stayed for a shorter period, having, on 31.12.2023, a house in conditions that suggest intention to maintain and occupy it as their habitual residence;
c) On 31.12.2023, are crew members of ships or aircraft, as long as they are in the service;
d) Carry out public functions or commissions abroad, at the service of the Portuguese State.
By 31.12.2024, are registered as NHR and declare that they have one of the following elements:
a) Promise or employment contract, promise or secondment agreement signed by 31.12.2023, whose duties must take place in national territory; or,
b) Lease contract or other contract granting the use or possession of property in Portuguese territory concluded until 10.10.2023; or,
c) Reservation contract or promissory contract for the acquisition of real rights over property in Portuguese territory concluded by 10.10.2023; or,
d) Enrollment or registration for dependents, at an educational establishment domiciled in Portuguese territory, completed by 10.10.2023; or,
e) Residence visa or residence permit valid until 31.12.2023; or,
f) Procedure, initiated by 31.12.2023, for granting a residence visa or residence permit, with the competent authorities.
Be a family member of the taxpayers referred in the previous paragraphs.
In your case, I would say that you can still benefit from the NHR in 2024 by the subparagph f) above, because you are still waiting to recieve your residence card from the competent public entities.