Entries by Lourenço

Taxation of capital gains obtained on the sale of real estate properties located in Portugal by non-resident investors

Taxation of capital gains obtained on the sale of real estate properties located in Portugal by non-resident investors (including non-EU resident investors): application of the 50% reduction taxation regime restricted to residents by the Portuguese Personal Income Tax Code. Considering the most recent decision from the CJEU, which strengthens the existing case-law from the arbitration […]