By Tiago de Oliveira Monteiro Decision No. 366/2026 of the Constitutional Court warrants close reading — not only for the outcome it reaches, but also for the scope of its reasoning. In very brief terms, the case brought before the Court concerned the former Non-Habitual Residents (NHR) regime, specifically the application of the special 20% personal income tax (IRS) rate to Category A and B income earned through high value-added activities of a scientific, artistic, or tech

When moving to Portugal, personal belongings that include artworks or valuable collections may require additional customs, tax and provenance checks. By Ana Paula The decision to move to another country requires planning across several dimensions: analysing the immigration framework, structuring tax matters, organizing documentation, and dealing with a range of practical issues such as arranging international transport, checking insurance coverage, and complying with health r