The End of Portugal's Non-Habitual Residence (NHR) Program Announced

We hired a firm to process our tax residencies and NHR applications based on our Dec. 2022 ARI applications that are, of course, still not pre-approved. The firm was very confident it could change our tax residencies based on our ARI applications.

No decision for me (main applicant) yet, but my husband and mom had their tax residency denied:

Per the attorney:

Husband

  • Does [husband] already have an appointment in AIMA? The Portuguese Tax Authority is saying that they cannot change the tax address to Portugal based on a Golden visa request that is under review.

  • Are you in Portugal right now? The Portuguese Tax Authority did not accept as [husband’s] proof of address the deed of the house because you are married in the separation regime and, therefore, he is not the owner of the house. If you are in Portugal, you can go to the parish of [municipality] and ask for a residence certificate.

[Mother]

  • Does your mother already have an appointment in AIMA? The Portuguese Tax Authority is saying that they cannot change the tax address to Portugal based on a Golden visa request that is under review.”

Moral of the story - If you haven’t been pre-approved and want the 2023 NHR, SUE NOW! It may already be too late.