Tommy,
Are you sure? From what I have learnt, you first have to request a tax residence certificate in Portugal, which means you are spending 183+ days in the country. Where did you find your data?
Thank you
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Tax authorities give the status of resident when you change the address in your NIF. And having a address to live could be considered as a reason to be a tax resident. Formally, the law says to have an address at the end of the year.
However, it means full tax residency with all consequences: tax declaration and taxation of global income but of course taking double tax treaty into consideration. And not all income abroad are tax free under NHR. I would consult tax specialist or at least carefully read Portuguese tax system before jumping into that water. There is still a full quarter until end of the year
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Hey Roman, yes, I am positively sure on that part.
Check the post from @rbook12 a few scrolls above regarding the tax residency eligibility in PT.
Thank you, Olga. I actually do live in Lisbon now, hence for me tax residency in Portugal is mandatory. I was under impression that the 183-day test was the determining factor, but I guess if you just present your address in Portugal as the proof of residency before the December 31st, you can claim the Portuguese tax residency as well, and hence NHR.
I guess this would be harder with people who invested in funds and do not have a Portuguese addressā¦
I guess I see your point if you have a residency in Portugal, either purchased or leased. It is a bit counter-intuitive, butā¦
Thank you.
Here is a real case - Mine.
I live in the US and bought a house for GV. It is on rent for the past year and a half. I got my NHR based on change of address from my on line NIF address (through NIF on line) to my house in Portugal. I then got my tax accountants in India to apply for my NHR.
I filed my taxes in the US first (global earnings including Portugal rent). Then filed my returns in Portugal showing my global earnings. Only the rental income in Portugal was taxed (after expense deductions). Those taxes I will use as a deductible for my US tax returns for 2023.
Anyone wanting more details etc. can private message me.
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Correction donāt know why auto correct mentioned tax accountant in India. It is Portugal. Nothing to do with India. Strange 
This is extremely frustrating. Without the NHR regime, we cannot move to our home in Portugal, due to our financial situation. And the only reason we are not already there, using the NHR regime, is because of the excessive delays from SEF processing the GV.
Feels like again we are caught in a trap from the government. I am so sick and tired of being treated so disrespectfully by their government. Weāre nothing more than pawns in PSā game.
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Having gone through all these posts let me see if I understand things correctly;
- You can apply for NHR even if you are still in limbo land (Stage 4 or earlier)
- You first need to have an āaddressā in Portugal (owned or rented) that you are going to state is your habitual residence and get that registered with the tax authorities. This needs to happen before Dec 21,2023 ideally. All your paperwork is going to show up at this address.
- Then you apply for NHR (also needs to happen before Dec 31, 2023
So you either figure out the tax consequences of this a priori, or deal with after the fact
Do I have this correct?
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From what I am reading here, you could still move to your home even if you are waiting your approval. You could apply for a Schengen visa that allows you to stay beyond the 90 days in 180. But rescinding the NHR has a whole another unpleasant level of tax consequence. Since the top tax rate of 48% applies to income over 75K Euro
I talked to my accountant and my lawyer today and they both said I could apply for NHR because I bought a house. And my accountant said that my family members, who didnāt apply for any visa yet, could apply with a rental contract from me.
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What were some of the potential gotchas GPT4 brought up? Would be interesting to try validate them with more official sources.
Thank you this sounds like exactly my situation, I will contact you directly.
I didnāt find on the forum. The question is, may Autoridade TributĆ”ria automatically consider you as tax resident if they see that I used NIF more than 183 days for the payments in Portugal?
Just want to clarify that the law no longer says you need to have a habitual residence in Portugal on the last day of the year. That got scrapped some years ago and now itās just āat any pointā during the year.
PwC usually have decent definitions:
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What is a āhabitual residenceā - if you have an apartment you spend winters in, is that habitual residence?
Some source I found online says that itās more practically that the tax authority considers you a tax resident when you associate your NIF with an address. Donāt we sometimes do that as non-tax-residents like when you get rid of your tax representative?
Specifically if you change your NIF account address to an address in Portugal, they will consider you tax resident.
Oh I misread, Iāll blame a long day of apartment hunting here in Lisbon 
I was quite impressed with your worldliness!
You can move to Portugal even before you receive your cards. You can be here even whilst awaiting pre-approval. Just FYI.
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