Portugal – The New Tax Regime For Inbound Talent Explained

2026年7月9日

  • 葡萄牙
  • 移民
  • 税务

For over a decade, Portugal’s Non-Habitual Resident (NHR) regime was the country’s flagship tool to attract international talent — a broad tax gateway that turned Lisbon, Porto and the Algarve into a top destination for retirees, investors and a wide range of professionals. Since the 2024 State Budget, that gateway has been closed to new applicants and replaced by a more specialised and technically demanding framework: the Tax Incentive for Scientific Research and Innovation (IFICI), commonly branded as “NHR 2.0”.

This article explains, from a Portuguese tax-law perspective, what changed, who can still qualify, and how the new application cycle works in practice.

What is the IFICI regime (NHR 2.0)?

IFICI was created by Law 82/2023 (the 2024 State Budget), which inserted Article 58-A in the Portuguese Tax Benefits Statute (EBF – Estatuto dos Benefícios Fiscais). After almost a year of regulatory limbo, the regime was finally implemented by Ordinance no. 352/2024/1, with retroactive effects to 1 January 2024.

In essence, IFICI offers, for a non-renewable 10-year period:

  • A 20% flat personal income tax rate on employment (Category A) and self-employment (Category B) income derived from eligible activities; and
  • A general exemption (with progression) on most foreign-source income — Categories A, B, E (capital), F (rental) and G (capital gains) — provided the income is not paid by entities based in blacklisted jurisdictions (in which case a 35% flat rate applies).

Crucially — and this is one of the biggest differences from the old NHR — foreign pensions (Category H) are excluded from the new regime and are taxed at standard progressive rates.

What happened to the “old” NHR?

The original NHR has been revoked for new applicants, but it is not gone overnight:

  • Individuals who already held NHR status on 31 December 2023 keep their benefits until the end of their 10-year period.
  • A transitional regime under Article 236 of the 2024 State Budget allowed certain individuals with prior ties to Portugal (employment contracts, lease agreements, school enrolment of dependants, residence-permit procedures already underway) to still apply for the original NHR in 2024 — in some cases with the registration deadline extended to 31 March 2025.

All other inbound taxpayers must now look at IFICI, not the old NHR.

Who qualifies for IFICI in Portugal?

To benefit, two cumulative conditions must be met:

  1. Personal eligibility: the individual becomes a Portuguese tax resident and was not a tax resident in any of the previous five years, and has not previously benefited from the NHR or the IRS Jovem regime.
  2. Professional eligibility: the activity falls within one of the categories listed in Article 58-A of the Portuguese Tax Benefits Statute and detailed in Ordinance 352/2024/1. The main eligibility routes are:
    • Scientific research and higher education — teaching positions at higher-education institutions and research within the national science and technology system.
    • Certified startups — employment, self-employment or board positions in entities certified under the Portuguese Startup Law (Law. 21/2023).
    • R&D centres and recognised innovation centres.
    • Highly qualified professionals — roles listed in Annex I of Ordinance 352/2024/1 by reference to the Portuguese Classification of Occupations (CPP), such as the following ones: 112 — CEOs and executive managers; 12 — Directors of administrative and commercial services; 13 — Directors of production and specialised services; 21 — Specialists in physical sciences, mathematics, engineering and related areas; 2163.1 — Industrial product or equipment designers; 221 — Physicians; 231 — University professors; 25 — ICT specialists;
    • Industrial and service exporters — qualified jobs in companies whose main activity falls under specific CAE codes (Annex II of the Ordinance) and that export at least 50% of their turnover in the year the position starts or in either of the two preceding years.
    • Activities under contractual investment incentives (CFI/RFAI) and roles in entities recognised by AICEP or IAPMEI as relevant to the national economy.

 

A minimum academic qualification is also required for highly qualified professions: a PhD, or a bachelor’s/master’s degree combined with at least three years of professional experience.

IFICI vs NHR: key differences at a glance

Scope of beneficiaries:

  • Original NHR: broad, including retirees, investors and “high-value” professionals.
  • IFICI / NHR 2.0: narrow, including researchers, startup staff, ICT, engineers and exporters.

Flat tax on qualifying income:

  • Original NHR: 20%.
  • IFICI / NHR 2.0: 20%.

Foreign-source income:

  • Original NHR: broad exemption, including pensions.
  • IFICI / NHR 2.0: exemption for categories A, B, E, F and G; pensions taxed at progressive rates; 35% on blacklisted jurisdictions.

Duration:

  • Original NHR: 10 consecutive years.
  • IFICI / NHR 2.0: 10 consecutive years.

Corporate substance:

  • Original NHR: minimal requirements for the employer.
  • IFICI / NHR 2.0: strict — startup, R&D, RFAI or 50% exporter.

Application channel:

  • Original NHR: Portal das Finanças, in one step.
  • IFICI / NHR 2.0: competent entity — FCT, AICEP, IAPMEI, ANI or Startup Portugal — plus Portal das Finanças.

Registration deadline;

  • Original NHR: 31 March of the following year.
  • IFICI / NHR 2.0: 15 January of the following year.

Compliance:

  • Original NHR: generally one-off.
  • IFICI / NHR 2.0: annual verification of ongoing eligibility.

How to apply for IFICI: deadlines and competent authorities

Unlike the NHR, IFICI is not registered directly with the Portuguese Tax Authority (AT). The process runs through sectoral authorities, each handling a different eligibility route:

  • FCT (Fundação para a Ciência e a Tecnologia) — research and higher-education roles.
  • AICEP and IAPMEI — qualified jobs and corporate-body positions in entities recognised as relevant to the national economy.
  • ANI (Agência Nacional de Inovação) — R&D personnel whose costs qualify under the SIFIDE II tax credit.
  • Startup Portugal — positions in certified startups.
  • Tax Authority (AT) — final registration via the Portal das Finanças.

The compliance calendar is now an annual cycle:

  • 15 January — deadline to file the IFICI application for the previous year of residence.
  • 15 February — competent entities communicate the taxpayer’s compliance status to the AT.
  • 31 March — taxpayers can obtain confirmation of their registration status on the Portal das Finanças.

 

A failure to confirm continued eligibility — for example, if the employer ceases to meet the export threshold or the startup loses certification — can result in suspension of the regime for that year, although the underlying 10-year window keeps running.

IFICI Eligibility Checklist

Before finalising a move or filing a Portuguese tax return, candidates should be able to tick all of the following:

  • 5-year rule: not a Portuguese tax resident in any of the five years preceding the year of arrival.
  • No prior NHR / IRS Jovem: the regime is not available to those who already benefited from those frameworks.
  • Activity alignment: professional role explicitly covered by Article 58-A of Portuguese Tax Benefits Statute and Annexes I/II of Ordinance 352/2024/1.
  • Employer filter: for highly qualified roles, the employer is a startup, an R&D/innovation centre, an RFAI/CFI beneficiary, or a ≥50% exporter.
  • Application route identified: the correct competent entity (FCT, AICEP, IAPMEI, ANI, Startup Portugal) is selected.
  • Deadline: application filed by 15 January of the year following arrival.
  • Annual compliance plan in place to confirm continued eligibility.

Conclusion: A more specialised, but still attractive, gateway

The shift from NHR to IFICI represents a deliberate narrowing of Portugal’s tax incentives: a move from a broad “welcome mat” to a surgical tool focused on scientific research, innovation, qualified employment and exporting activities. For retirees and passive investors, Portugal is no longer the obvious choice it was a decade ago. For researchers, startup teams, ICT specialists, engineers, physicians and executives moving into exporting groups, however, IFICI remains one of the most competitive personal-tax frameworks in Europe — provided the move is properly planned, with the right legal and tax structuring in place ahead of residency.

 

FAQ

Is the NHR still available in Portugal?

Not for new applicants. Only those who became Portuguese tax residents by the end of 2023 — or who qualified under the transitional rules of Article 236 of the Portuguese Tax Benefits Statute — could still register for the original NHR. Existing beneficiaries keep their status for the remainder of their 10-year period.

Is IFICI the same as NHR?

No. IFICI shares the 20% flat rate and the 10-year duration with the NHR, but it is narrower in scope, has stricter corporate requirements, and excludes foreign pensions from the exemption.

Are foreign pensions tax-free under IFICI?

No. Foreign pensions are taxed at general progressive rates. This is one of the most significant differences from the old NHR.

Can a remote worker qualify for IFICI?

Only if the activity falls within one of the eligible categories and the employer or activity meets the corporate requirements (startup, R&D, RFAI, ≥50% exporter, etc.). Working remotely from Portugal for a foreign company does not, in itself, grant access to the regime.

What is the application deadline for IFICI?

15 January of the year following the year in which the individual becomes a Portuguese tax resident.

Are foreign dividends, royalties and capital gains exempt under IFICI?

Generally yes — subject to declaration for progression purposes — provided they are not paid by entities located in jurisdictions on the Portuguese blacklist, in which case a 35% flat rate applies.

美国的艺术家人数众多。至少是移民目的上定义的“艺术家”。事实上，O1是最常见的签证之一，也被称为艺术家签证。更确切的说，O1签证不是专门为艺术家提供的，而是为所有那些在某些领域表现出杰出能力的人，例如艺术。

O-1签证适用于以下条件的人：1）在科学，教育，商业和体育方面的具有杰出能力;2）在艺术领域具有杰出能力。此类别不仅限于纯艺，表演艺术和视觉艺术，还包括任何创造性活动或努力领域。摄影师，设计师，建筑师，作家甚至理发师和厨师都被视为移民目的的艺术家，并有资格获得O-1签证;或3）电影或电视行业具有杰出成就。

三个类别之间的区别在于证明的标准。最具挑战性的案例是那些在科学，教育，商业和体育方面具有非凡能力的人，因为他们只为那些已经上升到这些领域最顶层的人保留，占很小比例。而对于那些试图在电影或电视行业中取得非凡成就的人来说，证明标准就没有那么严格，要求O-1签证受益人是杰出的，表明受益人是知名的、优秀的。最后，艺术中具有非凡能力的人的类别是最容易证明的，因为一定程度的区别就足够了。为了表明卓越，受益人需要提供其在特定领域的非凡能力的文件证据。总而言之，艺术类别是最广泛和最容易证明的。因此，可以得出结论，美国，至少出于移民目的，是一个艺术家友好的国家。

以下是需要向美国公民与移民服务局（USCIS）提交的不同签证证明类别之间的进一步差异解释。更具体地说，第一类由具有非凡科学，教育，商业和体育能力的人组成，并按照O-1A分组，与其他两个人不同（艺术方面的非凡能力和电影或电视行业），按O-1B分组。

要获得O-1A签证，受益人必须证明他或她已经通过以下方式上升到他或她的领域的最顶层：

  • 有证据表明受益人已获得国际公认的重大奖项，如诺贝尔奖;
  • 或至少有（3）以下三项证据：
  1. 在领域获得国家或国际公认的奖项
  2. 该领域公认的国家或国际专家认可的， 取得杰出成就的领域协会的成员资格
  3. 在专业或主要商业出版物，报纸或其他主要媒体上发布关于受益人和受益人在该领域的工作的材料
  4. 与该领域具有重要意义的原创科学，学术或商业相关的贡献
  5. 在专业期刊或其他主要媒体中分类的学术文章的作者
  6. 高薪合同或其他服务高报酬的可靠证据证明
  7. 参加该领域分类的专题讨论，或单独作为个人评审在相同或专业领域的工作
  8. 具有关键或必要能力，就业于对具有卓越声誉的组织和机构

另一方面，要获得O-1B签证，受益人必须证明： ·      受益人已获得或被提名为特定领域的重要国家或国际奖项或奖项的证据，例如奥斯卡奖，艾美奖，格莱美奖或导演协会奖，·      下列至少(3)项的证据:

  1. 在具有杰出声誉的制作或活动中作为并将作为主要参与者，证据如重要评论，广告，宣传发布，出版物，合同或认可证明
  2. 成就获得国家或者国际认可，例如在主要报刊，商业出版物，杂志或其他地方发表的有关受益人或受益人直接发表的重要评论
  3. 在一个知名机构作为或即将作为一个主导的，主演的，重要角色，证据如报刊文章，贸易期刊，出版物或证明信
  4. 在商业上，或专业评论上取得成功，例如在改领域的评分，评级或地位，票房收入，收视率，以及被主要商业期刊，报刊，出版物报道
  5. 来自组织，评论家，政府机构或其他知名领域专家对受益人成就的重要认可，证明信应清楚指出作者对收益人成就的权威、专业认知
  6. 合同或其他可靠证据所示，高薪或其他相关的服务的高报酬

值得注意的是，在O-1B中有两个具有不同证明标准的子类别：对于运动和电视行业的人们来说更为严格（优秀），对于艺术领域（区别）证明更容易。

关于所需的证据，O-1案件需要通过出版物，获奖记录和推荐信来证明和提供证据。显然，有一些证据明确的案例更容易，但有些案例需要通过受益人和专业律师之间的团队合作来“建立”。

在O-1申请中，申请人需要是美国雇主或美国代理人。第一个需要是专门雇用受益人的个人或企业。就业合同或至少是口头协议条款的摘要可以提供足够的证据来证明雇主/雇员的关系。另一方面，美国代理人可以作为代理人在相关领域和业务中，并且可以提交请求而不承诺专门雇用受益人。在这些情况下，将需要提供计划或建议事件的行程。

O-1签证可以在受益人参加活动期间授予，最长可达三年，如果活动延长，可延长1年。也就是说，除非…… 在O-1签证持有人满足成为美国永久居民的要求之前。 O-1签证确实提供了一个机会来获得备受追捧和令人垂涎的“绿卡”。

西班牙企业家法 (第14/2013号法)准予了非欧盟国家的外国人可以通过执行投资获得西班牙的居留许可的条件：

  1. 房地产的投资金额等于或高于500,000欧元（五十万欧元）。投资可以在一个或多个房产中进行，但至少500,000欧元应该没有产权负担（抵押贷款，即）。如果价格高于500,000欧元，其余金额可以通过抵押支付。
  2. 金融投资金额等于或高于100万欧元。此类投资包括上市和非上市股票，如果是非上市股票，则可能来自已经运营的公司或新成立的股票，投资基金和西班牙银行的存款。
  3. 对西班牙主权债务的投资，金额等于或高于200万欧元。
  4. 在西班牙进行一项符合公共利益的商业项目。为此，应满足其中一个条件：创造就业机会，执行对其所在地区产生积极影响或对科学或技术创新作出相关贡献的投资。

通过这种执行投资准予的签证至少有一年的效期。为了获得居住证，必须具备下列条件:

  • 年满十八岁
  • 没有犯罪前科
  • 有健康险(由在西班牙营业的公司聘用)
  • 拥有在西班牙居住的经济手段（即银行存款，或租赁或股息收入。工资单不符合此目的）。

具备上述条件，可以准予两年居住和工作许可。两年后，居留许可可延长五年。

在所有这些期间的投资都应该被保留。这个许可不需要外国人在西班牙居住超过六个月；因此，如果外国人居住在其他国家，这个许可也不会被取消。

居住和工作许可证授予执行投资的个人。如果他/她已婚并且/或者有孩子或祖先依赖投资者，则可以同时或稍后申请签证。通过投资者拥有的公司可以执行投资，前提是该公司营业地不在免税区。

西班牙居住许可证允许在欧盟国家（申根地区）内的自由流动。有效的旅行证件是护照。

愿意在西班牙开展自营职业项目的外国人可以获得工作和居留许可，但通过与上述不同的程序。在这个情况下，最低投资额较低。

房地产投资

房地产投资可以涉及住宅，商业或工业产权。该产权可在收购前或收购后租赁给第三方，或由投资者使用。对于雄心勃勃的投资者而言，有几种可能性来构建对建筑物和公寓的投资以及更高的投资回报。

相关房地产的收购需要支付一些费用：该收购按转让税征税，收购价格为6％至10％。税额具体取决于房产所在的每个西班牙地区，由买方支付。此外，买方应支付公证人和物业登记处的费用，这大约相当于收购价格的3％（两者相加）。购买财产时，这些金额一次支付。

在西班牙房地产所有权相关的年度成本如下：

  • IBI或当地财产税，其金额根据物业的价值和地点计算。
  • “社区开支”，即与维护建筑物公共区域相关的费用：清洁，照明等。
  • 在某些情况下，还应向市议会支付小额垃圾税。
  • 如果房产未出租给第三方，业主应提交西班牙个人所得税申报表，并支付房产“地籍价值”（官方价值）的1,1％至2％。如果房产是租赁的，业主还应根据从租赁中获得的金额提交个人所得税申报表。

此外，业主还应支付与其财产有关的费用：普通维护费，保险费，电费和水费等。

在西班牙，产权被视为一项完全权利。业主可以自己使用该财产，可以将其出租给第三方，可以抵押，可以出售或赠送给任何第三方并且可以通过遗嘱继承给他的继承人。

所有权人或由他指定的人使用财产的唯一限制是由公民规则确定的有关噪音、宠物、财产外部形象等。

关于房产租赁，原则上是免费的，房东和房客的权利和义务是双方签订的私人租赁协议和西班牙城市租赁法（Ley de Arrendamientos Urbanos）提供的权利和义务。然而，如今许多西班牙城市（特别是巴塞罗那）已批准对所谓的旅游租赁进行强制限制，这些租约是短期（数天或数周）租约，并要求获得特别许可。

需要指出的重要一点是获得西班牙居住许可证的外国人可以准予根据西班牙继承法（根据欧盟法规650/2012）授予他们的遗嘱。这些法律根据每个西班牙地区有不同。比如，在加泰罗尼亚立遗嘱者可以任命继承人。

金融投资

金融投资可以通过不同的目标执行，最低金额一百万欧元。

  • 在西班牙股票市场上市的公司股份。
  • 非上市公司的股份，可能是非上市公司经营公司或新成立的公司。 在这两种情况下，外国人可以拥有的股份比例没有限制，而非欧盟外国投资的活动部门很少（赌博，国防，航空，电视和广播）。 外国人可以被任命为西班牙公司的董事，唯一条件是先前获得所谓的“I.E.”，这是外国人的西班牙身份证号码。

有新成立公司的情况下，要求投资的100万欧元将是公司的股本，并可用于公司的活动启动：例如，收购货物、支付工资和租金、支付供应商和分包商等

西班牙公司进入欧洲市场，并且享有与拉美国家进行贸易的特权地位。

  • 投资基金：西班牙金融实体提供范围广泛的投资基金，从非常保守到高风险。

银行存款

房地产投资与金融投资相比，房地产投资的主要优势在于所要求的金额仅为房地产500,000欧元，而金融投资则为此金额的两倍。企业家法

自“企业家法”生效以来，房地产投资一直是获得西班牙居留许可的最受欢迎的方式，可能是因为当时（2013-2016）房地产市场价格相当低,因为2008年的崩溃。

然而,在西班牙购买房地产的过程与购买投资基金的股份或存入银行相比并不那么容易:投资者应该选择房地产(通常需要一次或两次访问西班牙)、价格和销售条件必须经过协商和起草，购买契约必须在公证人面前由投资者或其代理人签署，有与收购相关的税费和费用;购买房产地以后，就必须支付发生的费用和税款，并保持财产状况良好。

与此相比，投资于资金或银行存款只需要投资者到银行一次，才能签署相关文件。没有相关的税收或费用，投资的流动性是充分的（即投资可以随时出售，很可能是以同样或更高的价格出售，但这对房地产投资没有保障）。

如何在西班牙开设和经营银行账户

在西班牙银行适用有关反洗钱的规定，其中包括KYC (了解你的客户Know Your Client)规则和证明基金合法来源的义务。KYC规则意味着投资者需要至少一次亲自出现在银行面前，在操作银行账户之前。资金的合法来源可以通过以下方式证明:

  • 有员工的情况下，通过工资单拆分，或雇主签发的证书，或投资者的个人所得税申报表。
  • 有自雇人士的情况下，通过个人所得税申报表或其他证明其专业活动的文件。
  • 有公司所有者的情况下，则通过公司的财务报表。
  • 如果投资者通过个人贷款获得了投资所需的资金，则应提供贷款协议，以及证明贷方提供资金合法来源的文件。
  • 可以提供其他文件，例如关于投资者拥有的房产租赁的股息或收入的文件。

所有文件应由公证人或西班牙领事馆认证，并宣誓翻译成西班牙文。

请您注意，本文章的目的是提供关于上述主题的西班牙法规则的一般概述，但本文的内容并不提供详尽的信息。做出任何决定之前，应该寻求法律咨询。

Individuals coming to Portugal and here becoming residents for the first time, can be entitled to some important tax benefits under the “non habitual resident rules”. These rules are an important contribution for making Portugal one of the most attractive destinations for retired individuals, but also for entrepreneurs.

Who can benefit?

A non habitual resident is an individual becoming resident for tax purposes in Portugal for the first time in the last five years period. To become resident for tax purposes, one should be in Portugal for more than 183 days in any 12 months period or for a shorter period but in such conditions that the intention of becoming resident is sufficiently clear. After becoming resident for tax purposes and register as such before the Tax Authorities, the individual must register as a non habitual resident to be able to benefit from this regime.

High Value Added Activities.

Some of the benefits under the non habitual resident rules are only applicable to income arising from high value added activities. These activities include architects, engineers, artists, auditors and tax consultants, medical professions, university teachers, top managers and other liberal professionals in areas such as informatics (software and hardware) development and consultancy, science investigation and design.

For how long?

The benefits arising from the non habitual resident status are valid for a ten year period and depend on the individual remaining as resident in Portugal for tax purposes. If, for any reason, the individual ceases to be resident, he can later benefit from the remaining period by becoming resident again.

What are the benefits?

Individuals becoming non habitual resident benefit from a more favorable tax treatment regarding both income from Portuguese source and income from foreign sources.

As to the income from Portuguese source arising from employment and self-employment, it is subject to a special tax of 20%. This benefit is only applicable to non habitual residents earning income from high value added activities.

As to the income from foreign sources arising from employment and pensions, it is exempted from taxes in Portugal, in most cases. This exemption also includes income arising from self-employment in high value added activities, and from intellectual and industrial property, capital and real estate gains.

更加看重海外资本的意大利政府出台了《预算法2017》，向特别是将业务中心移至意大利的外国投资者提供更多机遇。我们来看一下相关重要信息。

固定税：希望将其税务居所转移至意大利的外国人。

首先，《预算法2017》向希望将税务居所转移至意大利的外国人提供了年度额为10万欧元的固定税（即无论其在意大利境外盈利规模，每年只向意大利政府缴纳10万欧元固定税）。

固定税的众多益处：

  • 不论意大利境外的盈利规模；
  • 可延伸至家庭成员：每个家庭成员可缴纳2.5万欧元的替代固定税；
  • 可享受15年的固定税优惠。

今年3月，意大利税务局亦做出通知：已出台详细的适用规则和条款。

所以，固定税的适用规则必须依照税务局颁布的规则和程序进行。

只要符合条件的外国人在申报的纳税年度内已将纳税居所转移至意大利或马上将转移至意大利，则可在提交纳税申报的同时申请缴纳该固定税。

或者，也可以通过邮局或挂号邮箱，提前向意大利税务局提交申请。申请包括：

  • 个人信息数据、税号（若已申请）、申请人的居住地址（若已驻留）；
  • 在该申请生效日期前十个纳税年度中至少九个纳税年度没有住在意大利；
  • 该申请生效前最后一个税务居所的所在国家；
  • 申请人有盈利，但决定不包括在固定税收中的国家名单。

纳税人还需填写一份清单，以及提交后续的相应文件，以证明其符合申请条件。

在任何情况下，即使意大利税务局还未给出答复，该申请都必须在提交纳税申报的最后期限前提交。

投资者签证

除了固定税，预算法还为申请滞留3个月以上的外国投资人提出了“投资者签证”，该签证不设年度人数上限，并且每年都可以颁发。申请人须符合以下要求：

  • 至少购买200万欧元政府债券并至少持有两年；
  • 在注册地址为意大利、并在意大利运营的公司股本的权益工具中投资至少100万欧元，并维持至少两年，或向在特别登记处注册的创新型初创公司投资至少50万欧元；
  • 用于文化、教育、移民管理、科学研究、文化遗产和景观修复领域的至少100万欧元的公益慈善捐款。

该签证申请人必须：

  • 证明申请人有能力执行上述投资或捐赠；
  • 以书面形式郑重承诺，将在进入意大利之后的三个月之内执行上述投资或捐赠；
  • 证明申请人有足够的资源维持上述投资或捐赠。

对于是否符合上述要求，以获得相关外交或领事机构颁发的“投资者签证”，必须经过一系列严格的程序和步骤进行核实。

通过“投资者签证”获得的为期两年的居留卡，会被标明“投资者居留”，在没有履行投资承诺的情况下会被撤销。若两年期满，在核实其承诺的投资仍在进行中之后，会另外颁发为期三年的居留。

David Salgado Areias

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    美国 – 艺术家签证

    2019年6月6日

    • 美国
    • 移民

    For over a decade, Portugal’s Non-Habitual Resident (NHR) regime was the country’s flagship tool to attract international talent — a broad tax gateway that turned Lisbon, Porto and the Algarve into a top destination for retirees, investors and a wide range of professionals. Since the 2024 State Budget, that gateway has been closed to new applicants and replaced by a more specialised and technically demanding framework: the Tax Incentive for Scientific Research and Innovation (IFICI), commonly branded as “NHR 2.0”.

    This article explains, from a Portuguese tax-law perspective, what changed, who can still qualify, and how the new application cycle works in practice.

    What is the IFICI regime (NHR 2.0)?

    IFICI was created by Law 82/2023 (the 2024 State Budget), which inserted Article 58-A in the Portuguese Tax Benefits Statute (EBF – Estatuto dos Benefícios Fiscais). After almost a year of regulatory limbo, the regime was finally implemented by Ordinance no. 352/2024/1, with retroactive effects to 1 January 2024.

    In essence, IFICI offers, for a non-renewable 10-year period:

    • A 20% flat personal income tax rate on employment (Category A) and self-employment (Category B) income derived from eligible activities; and
    • A general exemption (with progression) on most foreign-source income — Categories A, B, E (capital), F (rental) and G (capital gains) — provided the income is not paid by entities based in blacklisted jurisdictions (in which case a 35% flat rate applies).

    Crucially — and this is one of the biggest differences from the old NHR — foreign pensions (Category H) are excluded from the new regime and are taxed at standard progressive rates.

    What happened to the “old” NHR?

    The original NHR has been revoked for new applicants, but it is not gone overnight:

    • Individuals who already held NHR status on 31 December 2023 keep their benefits until the end of their 10-year period.
    • A transitional regime under Article 236 of the 2024 State Budget allowed certain individuals with prior ties to Portugal (employment contracts, lease agreements, school enrolment of dependants, residence-permit procedures already underway) to still apply for the original NHR in 2024 — in some cases with the registration deadline extended to 31 March 2025.

    All other inbound taxpayers must now look at IFICI, not the old NHR.

    Who qualifies for IFICI in Portugal?

    To benefit, two cumulative conditions must be met:

    1. Personal eligibility: the individual becomes a Portuguese tax resident and was not a tax resident in any of the previous five years, and has not previously benefited from the NHR or the IRS Jovem regime.
    2. Professional eligibility: the activity falls within one of the categories listed in Article 58-A of the Portuguese Tax Benefits Statute and detailed in Ordinance 352/2024/1. The main eligibility routes are:
      • Scientific research and higher education — teaching positions at higher-education institutions and research within the national science and technology system.
      • Certified startups — employment, self-employment or board positions in entities certified under the Portuguese Startup Law (Law. 21/2023).
      • R&D centres and recognised innovation centres.
      • Highly qualified professionals — roles listed in Annex I of Ordinance 352/2024/1 by reference to the Portuguese Classification of Occupations (CPP), such as the following ones: 112 — CEOs and executive managers; 12 — Directors of administrative and commercial services; 13 — Directors of production and specialised services; 21 — Specialists in physical sciences, mathematics, engineering and related areas; 2163.1 — Industrial product or equipment designers; 221 — Physicians; 231 — University professors; 25 — ICT specialists;
      • Industrial and service exporters — qualified jobs in companies whose main activity falls under specific CAE codes (Annex II of the Ordinance) and that export at least 50% of their turnover in the year the position starts or in either of the two preceding years.
      • Activities under contractual investment incentives (CFI/RFAI) and roles in entities recognised by AICEP or IAPMEI as relevant to the national economy.

     

    A minimum academic qualification is also required for highly qualified professions: a PhD, or a bachelor’s/master’s degree combined with at least three years of professional experience.

    IFICI vs NHR: key differences at a glance

    Scope of beneficiaries:

    • Original NHR: broad, including retirees, investors and “high-value” professionals.
    • IFICI / NHR 2.0: narrow, including researchers, startup staff, ICT, engineers and exporters.

    Flat tax on qualifying income:

    • Original NHR: 20%.
    • IFICI / NHR 2.0: 20%.

    Foreign-source income:

    • Original NHR: broad exemption, including pensions.
    • IFICI / NHR 2.0: exemption for categories A, B, E, F and G; pensions taxed at progressive rates; 35% on blacklisted jurisdictions.

    Duration:

    • Original NHR: 10 consecutive years.
    • IFICI / NHR 2.0: 10 consecutive years.

    Corporate substance:

    • Original NHR: minimal requirements for the employer.
    • IFICI / NHR 2.0: strict — startup, R&D, RFAI or 50% exporter.

    Application channel:

    • Original NHR: Portal das Finanças, in one step.
    • IFICI / NHR 2.0: competent entity — FCT, AICEP, IAPMEI, ANI or Startup Portugal — plus Portal das Finanças.

    Registration deadline;

    • Original NHR: 31 March of the following year.
    • IFICI / NHR 2.0: 15 January of the following year.

    Compliance:

    • Original NHR: generally one-off.
    • IFICI / NHR 2.0: annual verification of ongoing eligibility.

    How to apply for IFICI: deadlines and competent authorities

    Unlike the NHR, IFICI is not registered directly with the Portuguese Tax Authority (AT). The process runs through sectoral authorities, each handling a different eligibility route:

    • FCT (Fundação para a Ciência e a Tecnologia) — research and higher-education roles.
    • AICEP and IAPMEI — qualified jobs and corporate-body positions in entities recognised as relevant to the national economy.
    • ANI (Agência Nacional de Inovação) — R&D personnel whose costs qualify under the SIFIDE II tax credit.
    • Startup Portugal — positions in certified startups.
    • Tax Authority (AT) — final registration via the Portal das Finanças.

    The compliance calendar is now an annual cycle:

    • 15 January — deadline to file the IFICI application for the previous year of residence.
    • 15 February — competent entities communicate the taxpayer’s compliance status to the AT.
    • 31 March — taxpayers can obtain confirmation of their registration status on the Portal das Finanças.

     

    A failure to confirm continued eligibility — for example, if the employer ceases to meet the export threshold or the startup loses certification — can result in suspension of the regime for that year, although the underlying 10-year window keeps running.

    IFICI Eligibility Checklist

    Before finalising a move or filing a Portuguese tax return, candidates should be able to tick all of the following:

    • 5-year rule: not a Portuguese tax resident in any of the five years preceding the year of arrival.
    • No prior NHR / IRS Jovem: the regime is not available to those who already benefited from those frameworks.
    • Activity alignment: professional role explicitly covered by Article 58-A of Portuguese Tax Benefits Statute and Annexes I/II of Ordinance 352/2024/1.
    • Employer filter: for highly qualified roles, the employer is a startup, an R&D/innovation centre, an RFAI/CFI beneficiary, or a ≥50% exporter.
    • Application route identified: the correct competent entity (FCT, AICEP, IAPMEI, ANI, Startup Portugal) is selected.
    • Deadline: application filed by 15 January of the year following arrival.
    • Annual compliance plan in place to confirm continued eligibility.

    Conclusion: A more specialised, but still attractive, gateway

    The shift from NHR to IFICI represents a deliberate narrowing of Portugal’s tax incentives: a move from a broad “welcome mat” to a surgical tool focused on scientific research, innovation, qualified employment and exporting activities. For retirees and passive investors, Portugal is no longer the obvious choice it was a decade ago. For researchers, startup teams, ICT specialists, engineers, physicians and executives moving into exporting groups, however, IFICI remains one of the most competitive personal-tax frameworks in Europe — provided the move is properly planned, with the right legal and tax structuring in place ahead of residency.

     

    FAQ

    Is the NHR still available in Portugal?

    Not for new applicants. Only those who became Portuguese tax residents by the end of 2023 — or who qualified under the transitional rules of Article 236 of the Portuguese Tax Benefits Statute — could still register for the original NHR. Existing beneficiaries keep their status for the remainder of their 10-year period.

    Is IFICI the same as NHR?

    No. IFICI shares the 20% flat rate and the 10-year duration with the NHR, but it is narrower in scope, has stricter corporate requirements, and excludes foreign pensions from the exemption.

    Are foreign pensions tax-free under IFICI?

    No. Foreign pensions are taxed at general progressive rates. This is one of the most significant differences from the old NHR.

    Can a remote worker qualify for IFICI?

    Only if the activity falls within one of the eligible categories and the employer or activity meets the corporate requirements (startup, R&D, RFAI, ≥50% exporter, etc.). Working remotely from Portugal for a foreign company does not, in itself, grant access to the regime.

    What is the application deadline for IFICI?

    15 January of the year following the year in which the individual becomes a Portuguese tax resident.

    Are foreign dividends, royalties and capital gains exempt under IFICI?

    Generally yes — subject to declaration for progression purposes — provided they are not paid by entities located in jurisdictions on the Portuguese blacklist, in which case a 35% flat rate applies.

    美国的艺术家人数众多。至少是移民目的上定义的“艺术家”。事实上，O1是最常见的签证之一，也被称为艺术家签证。更确切的说，O1签证不是专门为艺术家提供的，而是为所有那些在某些领域表现出杰出能力的人，例如艺术。

    O-1签证适用于以下条件的人：1）在科学，教育，商业和体育方面的具有杰出能力;2）在艺术领域具有杰出能力。此类别不仅限于纯艺，表演艺术和视觉艺术，还包括任何创造性活动或努力领域。摄影师，设计师，建筑师，作家甚至理发师和厨师都被视为移民目的的艺术家，并有资格获得O-1签证;或3）电影或电视行业具有杰出成就。

    三个类别之间的区别在于证明的标准。最具挑战性的案例是那些在科学，教育，商业和体育方面具有非凡能力的人，因为他们只为那些已经上升到这些领域最顶层的人保留，占很小比例。而对于那些试图在电影或电视行业中取得非凡成就的人来说，证明标准就没有那么严格，要求O-1签证受益人是杰出的，表明受益人是知名的、优秀的。最后，艺术中具有非凡能力的人的类别是最容易证明的，因为一定程度的区别就足够了。为了表明卓越，受益人需要提供其在特定领域的非凡能力的文件证据。总而言之，艺术类别是最广泛和最容易证明的。因此，可以得出结论，美国，至少出于移民目的，是一个艺术家友好的国家。

    以下是需要向美国公民与移民服务局（USCIS）提交的不同签证证明类别之间的进一步差异解释。更具体地说，第一类由具有非凡科学，教育，商业和体育能力的人组成，并按照O-1A分组，与其他两个人不同（艺术方面的非凡能力和电影或电视行业），按O-1B分组。

    要获得O-1A签证，受益人必须证明他或她已经通过以下方式上升到他或她的领域的最顶层：

    • 有证据表明受益人已获得国际公认的重大奖项，如诺贝尔奖;
    • 或至少有（3）以下三项证据：
    1. 在领域获得国家或国际公认的奖项
    2. 该领域公认的国家或国际专家认可的， 取得杰出成就的领域协会的成员资格
    3. 在专业或主要商业出版物，报纸或其他主要媒体上发布关于受益人和受益人在该领域的工作的材料
    4. 与该领域具有重要意义的原创科学，学术或商业相关的贡献
    5. 在专业期刊或其他主要媒体中分类的学术文章的作者
    6. 高薪合同或其他服务高报酬的可靠证据证明
    7. 参加该领域分类的专题讨论，或单独作为个人评审在相同或专业领域的工作
    8. 具有关键或必要能力，就业于对具有卓越声誉的组织和机构

    另一方面，要获得O-1B签证，受益人必须证明： ·      受益人已获得或被提名为特定领域的重要国家或国际奖项或奖项的证据，例如奥斯卡奖，艾美奖，格莱美奖或导演协会奖，·      下列至少(3)项的证据:

    1. 在具有杰出声誉的制作或活动中作为并将作为主要参与者，证据如重要评论，广告，宣传发布，出版物，合同或认可证明
    2. 成就获得国家或者国际认可，例如在主要报刊，商业出版物，杂志或其他地方发表的有关受益人或受益人直接发表的重要评论
    3. 在一个知名机构作为或即将作为一个主导的，主演的，重要角色，证据如报刊文章，贸易期刊，出版物或证明信
    4. 在商业上，或专业评论上取得成功，例如在改领域的评分，评级或地位，票房收入，收视率，以及被主要商业期刊，报刊，出版物报道
    5. 来自组织，评论家，政府机构或其他知名领域专家对受益人成就的重要认可，证明信应清楚指出作者对收益人成就的权威、专业认知
    6. 合同或其他可靠证据所示，高薪或其他相关的服务的高报酬

    值得注意的是，在O-1B中有两个具有不同证明标准的子类别：对于运动和电视行业的人们来说更为严格（优秀），对于艺术领域（区别）证明更容易。

    关于所需的证据，O-1案件需要通过出版物，获奖记录和推荐信来证明和提供证据。显然，有一些证据明确的案例更容易，但有些案例需要通过受益人和专业律师之间的团队合作来“建立”。

    在O-1申请中，申请人需要是美国雇主或美国代理人。第一个需要是专门雇用受益人的个人或企业。就业合同或至少是口头协议条款的摘要可以提供足够的证据来证明雇主/雇员的关系。另一方面，美国代理人可以作为代理人在相关领域和业务中，并且可以提交请求而不承诺专门雇用受益人。在这些情况下，将需要提供计划或建议事件的行程。

    O-1签证可以在受益人参加活动期间授予，最长可达三年，如果活动延长，可延长1年。也就是说，除非…… 在O-1签证持有人满足成为美国永久居民的要求之前。 O-1签证确实提供了一个机会来获得备受追捧和令人垂涎的“绿卡”。

    西班牙企业家法 (第14/2013号法)准予了非欧盟国家的外国人可以通过执行投资获得西班牙的居留许可的条件：

    1. 房地产的投资金额等于或高于500,000欧元（五十万欧元）。投资可以在一个或多个房产中进行，但至少500,000欧元应该没有产权负担（抵押贷款，即）。如果价格高于500,000欧元，其余金额可以通过抵押支付。
    2. 金融投资金额等于或高于100万欧元。此类投资包括上市和非上市股票，如果是非上市股票，则可能来自已经运营的公司或新成立的股票，投资基金和西班牙银行的存款。
    3. 对西班牙主权债务的投资，金额等于或高于200万欧元。
    4. 在西班牙进行一项符合公共利益的商业项目。为此，应满足其中一个条件：创造就业机会，执行对其所在地区产生积极影响或对科学或技术创新作出相关贡献的投资。

    通过这种执行投资准予的签证至少有一年的效期。为了获得居住证，必须具备下列条件:

    • 年满十八岁
    • 没有犯罪前科
    • 有健康险(由在西班牙营业的公司聘用)
    • 拥有在西班牙居住的经济手段（即银行存款，或租赁或股息收入。工资单不符合此目的）。

    具备上述条件，可以准予两年居住和工作许可。两年后，居留许可可延长五年。

    在所有这些期间的投资都应该被保留。这个许可不需要外国人在西班牙居住超过六个月；因此，如果外国人居住在其他国家，这个许可也不会被取消。

    居住和工作许可证授予执行投资的个人。如果他/她已婚并且/或者有孩子或祖先依赖投资者，则可以同时或稍后申请签证。通过投资者拥有的公司可以执行投资，前提是该公司营业地不在免税区。

    西班牙居住许可证允许在欧盟国家（申根地区）内的自由流动。有效的旅行证件是护照。

    愿意在西班牙开展自营职业项目的外国人可以获得工作和居留许可，但通过与上述不同的程序。在这个情况下，最低投资额较低。

    房地产投资

    房地产投资可以涉及住宅，商业或工业产权。该产权可在收购前或收购后租赁给第三方，或由投资者使用。对于雄心勃勃的投资者而言，有几种可能性来构建对建筑物和公寓的投资以及更高的投资回报。

    相关房地产的收购需要支付一些费用：该收购按转让税征税，收购价格为6％至10％。税额具体取决于房产所在的每个西班牙地区，由买方支付。此外，买方应支付公证人和物业登记处的费用，这大约相当于收购价格的3％（两者相加）。购买财产时，这些金额一次支付。

    在西班牙房地产所有权相关的年度成本如下：

    • IBI或当地财产税，其金额根据物业的价值和地点计算。
    • “社区开支”，即与维护建筑物公共区域相关的费用：清洁，照明等。
    • 在某些情况下，还应向市议会支付小额垃圾税。
    • 如果房产未出租给第三方，业主应提交西班牙个人所得税申报表，并支付房产“地籍价值”（官方价值）的1,1％至2％。如果房产是租赁的，业主还应根据从租赁中获得的金额提交个人所得税申报表。

    此外，业主还应支付与其财产有关的费用：普通维护费，保险费，电费和水费等。

    在西班牙，产权被视为一项完全权利。业主可以自己使用该财产，可以将其出租给第三方，可以抵押，可以出售或赠送给任何第三方并且可以通过遗嘱继承给他的继承人。

    所有权人或由他指定的人使用财产的唯一限制是由公民规则确定的有关噪音、宠物、财产外部形象等。

    关于房产租赁，原则上是免费的，房东和房客的权利和义务是双方签订的私人租赁协议和西班牙城市租赁法（Ley de Arrendamientos Urbanos）提供的权利和义务。然而，如今许多西班牙城市（特别是巴塞罗那）已批准对所谓的旅游租赁进行强制限制，这些租约是短期（数天或数周）租约，并要求获得特别许可。

    需要指出的重要一点是获得西班牙居住许可证的外国人可以准予根据西班牙继承法（根据欧盟法规650/2012）授予他们的遗嘱。这些法律根据每个西班牙地区有不同。比如，在加泰罗尼亚立遗嘱者可以任命继承人。

    金融投资

    金融投资可以通过不同的目标执行，最低金额一百万欧元。

    • 在西班牙股票市场上市的公司股份。
    • 非上市公司的股份，可能是非上市公司经营公司或新成立的公司。 在这两种情况下，外国人可以拥有的股份比例没有限制，而非欧盟外国投资的活动部门很少（赌博，国防，航空，电视和广播）。 外国人可以被任命为西班牙公司的董事，唯一条件是先前获得所谓的“I.E.”，这是外国人的西班牙身份证号码。

    有新成立公司的情况下，要求投资的100万欧元将是公司的股本，并可用于公司的活动启动：例如，收购货物、支付工资和租金、支付供应商和分包商等

    西班牙公司进入欧洲市场，并且享有与拉美国家进行贸易的特权地位。

    • 投资基金：西班牙金融实体提供范围广泛的投资基金，从非常保守到高风险。

    银行存款

    房地产投资与金融投资相比，房地产投资的主要优势在于所要求的金额仅为房地产500,000欧元，而金融投资则为此金额的两倍。企业家法

    自“企业家法”生效以来，房地产投资一直是获得西班牙居留许可的最受欢迎的方式，可能是因为当时（2013-2016）房地产市场价格相当低,因为2008年的崩溃。

    然而,在西班牙购买房地产的过程与购买投资基金的股份或存入银行相比并不那么容易:投资者应该选择房地产(通常需要一次或两次访问西班牙)、价格和销售条件必须经过协商和起草，购买契约必须在公证人面前由投资者或其代理人签署，有与收购相关的税费和费用;购买房产地以后，就必须支付发生的费用和税款，并保持财产状况良好。

    与此相比，投资于资金或银行存款只需要投资者到银行一次，才能签署相关文件。没有相关的税收或费用，投资的流动性是充分的（即投资可以随时出售，很可能是以同样或更高的价格出售，但这对房地产投资没有保障）。

    如何在西班牙开设和经营银行账户

    在西班牙银行适用有关反洗钱的规定，其中包括KYC (了解你的客户Know Your Client)规则和证明基金合法来源的义务。KYC规则意味着投资者需要至少一次亲自出现在银行面前，在操作银行账户之前。资金的合法来源可以通过以下方式证明:

    • 有员工的情况下，通过工资单拆分，或雇主签发的证书，或投资者的个人所得税申报表。
    • 有自雇人士的情况下，通过个人所得税申报表或其他证明其专业活动的文件。
    • 有公司所有者的情况下，则通过公司的财务报表。
    • 如果投资者通过个人贷款获得了投资所需的资金，则应提供贷款协议，以及证明贷方提供资金合法来源的文件。
    • 可以提供其他文件，例如关于投资者拥有的房产租赁的股息或收入的文件。

    所有文件应由公证人或西班牙领事馆认证，并宣誓翻译成西班牙文。

    请您注意，本文章的目的是提供关于上述主题的西班牙法规则的一般概述，但本文的内容并不提供详尽的信息。做出任何决定之前，应该寻求法律咨询。

    Individuals coming to Portugal and here becoming residents for the first time, can be entitled to some important tax benefits under the “non habitual resident rules”. These rules are an important contribution for making Portugal one of the most attractive destinations for retired individuals, but also for entrepreneurs.

    Who can benefit?

    A non habitual resident is an individual becoming resident for tax purposes in Portugal for the first time in the last five years period. To become resident for tax purposes, one should be in Portugal for more than 183 days in any 12 months period or for a shorter period but in such conditions that the intention of becoming resident is sufficiently clear. After becoming resident for tax purposes and register as such before the Tax Authorities, the individual must register as a non habitual resident to be able to benefit from this regime.

    High Value Added Activities.

    Some of the benefits under the non habitual resident rules are only applicable to income arising from high value added activities. These activities include architects, engineers, artists, auditors and tax consultants, medical professions, university teachers, top managers and other liberal professionals in areas such as informatics (software and hardware) development and consultancy, science investigation and design.

    For how long?

    The benefits arising from the non habitual resident status are valid for a ten year period and depend on the individual remaining as resident in Portugal for tax purposes. If, for any reason, the individual ceases to be resident, he can later benefit from the remaining period by becoming resident again.

    What are the benefits?

    Individuals becoming non habitual resident benefit from a more favorable tax treatment regarding both income from Portuguese source and income from foreign sources.

    As to the income from Portuguese source arising from employment and self-employment, it is subject to a special tax of 20%. This benefit is only applicable to non habitual residents earning income from high value added activities.

    As to the income from foreign sources arising from employment and pensions, it is exempted from taxes in Portugal, in most cases. This exemption also includes income arising from self-employment in high value added activities, and from intellectual and industrial property, capital and real estate gains.

    更加看重海外资本的意大利政府出台了《预算法2017》，向特别是将业务中心移至意大利的外国投资者提供更多机遇。我们来看一下相关重要信息。

    固定税：希望将其税务居所转移至意大利的外国人。

    首先，《预算法2017》向希望将税务居所转移至意大利的外国人提供了年度额为10万欧元的固定税（即无论其在意大利境外盈利规模，每年只向意大利政府缴纳10万欧元固定税）。

    固定税的众多益处：

    • 不论意大利境外的盈利规模；
    • 可延伸至家庭成员：每个家庭成员可缴纳2.5万欧元的替代固定税；
    • 可享受15年的固定税优惠。

    今年3月，意大利税务局亦做出通知：已出台详细的适用规则和条款。

    所以，固定税的适用规则必须依照税务局颁布的规则和程序进行。

    只要符合条件的外国人在申报的纳税年度内已将纳税居所转移至意大利或马上将转移至意大利，则可在提交纳税申报的同时申请缴纳该固定税。

    或者，也可以通过邮局或挂号邮箱，提前向意大利税务局提交申请。申请包括：

    • 个人信息数据、税号（若已申请）、申请人的居住地址（若已驻留）；
    • 在该申请生效日期前十个纳税年度中至少九个纳税年度没有住在意大利；
    • 该申请生效前最后一个税务居所的所在国家；
    • 申请人有盈利，但决定不包括在固定税收中的国家名单。

    纳税人还需填写一份清单，以及提交后续的相应文件，以证明其符合申请条件。

    在任何情况下，即使意大利税务局还未给出答复，该申请都必须在提交纳税申报的最后期限前提交。

    投资者签证

    除了固定税，预算法还为申请滞留3个月以上的外国投资人提出了“投资者签证”，该签证不设年度人数上限，并且每年都可以颁发。申请人须符合以下要求：

    • 至少购买200万欧元政府债券并至少持有两年；
    • 在注册地址为意大利、并在意大利运营的公司股本的权益工具中投资至少100万欧元，并维持至少两年，或向在特别登记处注册的创新型初创公司投资至少50万欧元；
    • 用于文化、教育、移民管理、科学研究、文化遗产和景观修复领域的至少100万欧元的公益慈善捐款。

    该签证申请人必须：

    • 证明申请人有能力执行上述投资或捐赠；
    • 以书面形式郑重承诺，将在进入意大利之后的三个月之内执行上述投资或捐赠；
    • 证明申请人有足够的资源维持上述投资或捐赠。

    对于是否符合上述要求，以获得相关外交或领事机构颁发的“投资者签证”，必须经过一系列严格的程序和步骤进行核实。

    通过“投资者签证”获得的为期两年的居留卡，会被标明“投资者居留”，在没有履行投资承诺的情况下会被撤销。若两年期满，在核实其承诺的投资仍在进行中之后，会另外颁发为期三年的居留。

    gdpr - legalmondo

    GDPR – Privacy by design and by default
    • 隐私与数据保护
    • 欧洲
    • 葡萄牙
    lisbon - legalmondo

    Portugal – Tax Benefits for New Residents
    • 移民
    • 税务
    • 葡萄牙

    通过投资在西班牙取得居住许可证

    2018年11月7日

    • 西班牙
    • 移民

    For over a decade, Portugal’s Non-Habitual Resident (NHR) regime was the country’s flagship tool to attract international talent — a broad tax gateway that turned Lisbon, Porto and the Algarve into a top destination for retirees, investors and a wide range of professionals. Since the 2024 State Budget, that gateway has been closed to new applicants and replaced by a more specialised and technically demanding framework: the Tax Incentive for Scientific Research and Innovation (IFICI), commonly branded as “NHR 2.0”.

    This article explains, from a Portuguese tax-law perspective, what changed, who can still qualify, and how the new application cycle works in practice.

    What is the IFICI regime (NHR 2.0)?

    IFICI was created by Law 82/2023 (the 2024 State Budget), which inserted Article 58-A in the Portuguese Tax Benefits Statute (EBF – Estatuto dos Benefícios Fiscais). After almost a year of regulatory limbo, the regime was finally implemented by Ordinance no. 352/2024/1, with retroactive effects to 1 January 2024.

    In essence, IFICI offers, for a non-renewable 10-year period:

    • A 20% flat personal income tax rate on employment (Category A) and self-employment (Category B) income derived from eligible activities; and
    • A general exemption (with progression) on most foreign-source income — Categories A, B, E (capital), F (rental) and G (capital gains) — provided the income is not paid by entities based in blacklisted jurisdictions (in which case a 35% flat rate applies).

    Crucially — and this is one of the biggest differences from the old NHR — foreign pensions (Category H) are excluded from the new regime and are taxed at standard progressive rates.

    What happened to the “old” NHR?

    The original NHR has been revoked for new applicants, but it is not gone overnight:

    • Individuals who already held NHR status on 31 December 2023 keep their benefits until the end of their 10-year period.
    • A transitional regime under Article 236 of the 2024 State Budget allowed certain individuals with prior ties to Portugal (employment contracts, lease agreements, school enrolment of dependants, residence-permit procedures already underway) to still apply for the original NHR in 2024 — in some cases with the registration deadline extended to 31 March 2025.

    All other inbound taxpayers must now look at IFICI, not the old NHR.

    Who qualifies for IFICI in Portugal?

    To benefit, two cumulative conditions must be met:

    1. Personal eligibility: the individual becomes a Portuguese tax resident and was not a tax resident in any of the previous five years, and has not previously benefited from the NHR or the IRS Jovem regime.
    2. Professional eligibility: the activity falls within one of the categories listed in Article 58-A of the Portuguese Tax Benefits Statute and detailed in Ordinance 352/2024/1. The main eligibility routes are:
      • Scientific research and higher education — teaching positions at higher-education institutions and research within the national science and technology system.
      • Certified startups — employment, self-employment or board positions in entities certified under the Portuguese Startup Law (Law. 21/2023).
      • R&D centres and recognised innovation centres.
      • Highly qualified professionals — roles listed in Annex I of Ordinance 352/2024/1 by reference to the Portuguese Classification of Occupations (CPP), such as the following ones: 112 — CEOs and executive managers; 12 — Directors of administrative and commercial services; 13 — Directors of production and specialised services; 21 — Specialists in physical sciences, mathematics, engineering and related areas; 2163.1 — Industrial product or equipment designers; 221 — Physicians; 231 — University professors; 25 — ICT specialists;
      • Industrial and service exporters — qualified jobs in companies whose main activity falls under specific CAE codes (Annex II of the Ordinance) and that export at least 50% of their turnover in the year the position starts or in either of the two preceding years.
      • Activities under contractual investment incentives (CFI/RFAI) and roles in entities recognised by AICEP or IAPMEI as relevant to the national economy.

     

    A minimum academic qualification is also required for highly qualified professions: a PhD, or a bachelor’s/master’s degree combined with at least three years of professional experience.

    IFICI vs NHR: key differences at a glance

    Scope of beneficiaries:

    • Original NHR: broad, including retirees, investors and “high-value” professionals.
    • IFICI / NHR 2.0: narrow, including researchers, startup staff, ICT, engineers and exporters.

    Flat tax on qualifying income:

    • Original NHR: 20%.
    • IFICI / NHR 2.0: 20%.

    Foreign-source income:

    • Original NHR: broad exemption, including pensions.
    • IFICI / NHR 2.0: exemption for categories A, B, E, F and G; pensions taxed at progressive rates; 35% on blacklisted jurisdictions.

    Duration:

    • Original NHR: 10 consecutive years.
    • IFICI / NHR 2.0: 10 consecutive years.

    Corporate substance:

    • Original NHR: minimal requirements for the employer.
    • IFICI / NHR 2.0: strict — startup, R&D, RFAI or 50% exporter.

    Application channel:

    • Original NHR: Portal das Finanças, in one step.
    • IFICI / NHR 2.0: competent entity — FCT, AICEP, IAPMEI, ANI or Startup Portugal — plus Portal das Finanças.

    Registration deadline;

    • Original NHR: 31 March of the following year.
    • IFICI / NHR 2.0: 15 January of the following year.

    Compliance:

    • Original NHR: generally one-off.
    • IFICI / NHR 2.0: annual verification of ongoing eligibility.

    How to apply for IFICI: deadlines and competent authorities

    Unlike the NHR, IFICI is not registered directly with the Portuguese Tax Authority (AT). The process runs through sectoral authorities, each handling a different eligibility route:

    • FCT (Fundação para a Ciência e a Tecnologia) — research and higher-education roles.
    • AICEP and IAPMEI — qualified jobs and corporate-body positions in entities recognised as relevant to the national economy.
    • ANI (Agência Nacional de Inovação) — R&D personnel whose costs qualify under the SIFIDE II tax credit.
    • Startup Portugal — positions in certified startups.
    • Tax Authority (AT) — final registration via the Portal das Finanças.

    The compliance calendar is now an annual cycle:

    • 15 January — deadline to file the IFICI application for the previous year of residence.
    • 15 February — competent entities communicate the taxpayer’s compliance status to the AT.
    • 31 March — taxpayers can obtain confirmation of their registration status on the Portal das Finanças.

     

    A failure to confirm continued eligibility — for example, if the employer ceases to meet the export threshold or the startup loses certification — can result in suspension of the regime for that year, although the underlying 10-year window keeps running.

    IFICI Eligibility Checklist

    Before finalising a move or filing a Portuguese tax return, candidates should be able to tick all of the following:

    • 5-year rule: not a Portuguese tax resident in any of the five years preceding the year of arrival.
    • No prior NHR / IRS Jovem: the regime is not available to those who already benefited from those frameworks.
    • Activity alignment: professional role explicitly covered by Article 58-A of Portuguese Tax Benefits Statute and Annexes I/II of Ordinance 352/2024/1.
    • Employer filter: for highly qualified roles, the employer is a startup, an R&D/innovation centre, an RFAI/CFI beneficiary, or a ≥50% exporter.
    • Application route identified: the correct competent entity (FCT, AICEP, IAPMEI, ANI, Startup Portugal) is selected.
    • Deadline: application filed by 15 January of the year following arrival.
    • Annual compliance plan in place to confirm continued eligibility.

    Conclusion: A more specialised, but still attractive, gateway

    The shift from NHR to IFICI represents a deliberate narrowing of Portugal’s tax incentives: a move from a broad “welcome mat” to a surgical tool focused on scientific research, innovation, qualified employment and exporting activities. For retirees and passive investors, Portugal is no longer the obvious choice it was a decade ago. For researchers, startup teams, ICT specialists, engineers, physicians and executives moving into exporting groups, however, IFICI remains one of the most competitive personal-tax frameworks in Europe — provided the move is properly planned, with the right legal and tax structuring in place ahead of residency.

     

    FAQ

    Is the NHR still available in Portugal?

    Not for new applicants. Only those who became Portuguese tax residents by the end of 2023 — or who qualified under the transitional rules of Article 236 of the Portuguese Tax Benefits Statute — could still register for the original NHR. Existing beneficiaries keep their status for the remainder of their 10-year period.

    Is IFICI the same as NHR?

    No. IFICI shares the 20% flat rate and the 10-year duration with the NHR, but it is narrower in scope, has stricter corporate requirements, and excludes foreign pensions from the exemption.

    Are foreign pensions tax-free under IFICI?

    No. Foreign pensions are taxed at general progressive rates. This is one of the most significant differences from the old NHR.

    Can a remote worker qualify for IFICI?

    Only if the activity falls within one of the eligible categories and the employer or activity meets the corporate requirements (startup, R&D, RFAI, ≥50% exporter, etc.). Working remotely from Portugal for a foreign company does not, in itself, grant access to the regime.

    What is the application deadline for IFICI?

    15 January of the year following the year in which the individual becomes a Portuguese tax resident.

    Are foreign dividends, royalties and capital gains exempt under IFICI?

    Generally yes — subject to declaration for progression purposes — provided they are not paid by entities located in jurisdictions on the Portuguese blacklist, in which case a 35% flat rate applies.

    美国的艺术家人数众多。至少是移民目的上定义的“艺术家”。事实上，O1是最常见的签证之一，也被称为艺术家签证。更确切的说，O1签证不是专门为艺术家提供的，而是为所有那些在某些领域表现出杰出能力的人，例如艺术。

    O-1签证适用于以下条件的人：1）在科学，教育，商业和体育方面的具有杰出能力;2）在艺术领域具有杰出能力。此类别不仅限于纯艺，表演艺术和视觉艺术，还包括任何创造性活动或努力领域。摄影师，设计师，建筑师，作家甚至理发师和厨师都被视为移民目的的艺术家，并有资格获得O-1签证;或3）电影或电视行业具有杰出成就。

    三个类别之间的区别在于证明的标准。最具挑战性的案例是那些在科学，教育，商业和体育方面具有非凡能力的人，因为他们只为那些已经上升到这些领域最顶层的人保留，占很小比例。而对于那些试图在电影或电视行业中取得非凡成就的人来说，证明标准就没有那么严格，要求O-1签证受益人是杰出的，表明受益人是知名的、优秀的。最后，艺术中具有非凡能力的人的类别是最容易证明的，因为一定程度的区别就足够了。为了表明卓越，受益人需要提供其在特定领域的非凡能力的文件证据。总而言之，艺术类别是最广泛和最容易证明的。因此，可以得出结论，美国，至少出于移民目的，是一个艺术家友好的国家。

    以下是需要向美国公民与移民服务局（USCIS）提交的不同签证证明类别之间的进一步差异解释。更具体地说，第一类由具有非凡科学，教育，商业和体育能力的人组成，并按照O-1A分组，与其他两个人不同（艺术方面的非凡能力和电影或电视行业），按O-1B分组。

    要获得O-1A签证，受益人必须证明他或她已经通过以下方式上升到他或她的领域的最顶层：

    • 有证据表明受益人已获得国际公认的重大奖项，如诺贝尔奖;
    • 或至少有（3）以下三项证据：
    1. 在领域获得国家或国际公认的奖项
    2. 该领域公认的国家或国际专家认可的， 取得杰出成就的领域协会的成员资格
    3. 在专业或主要商业出版物，报纸或其他主要媒体上发布关于受益人和受益人在该领域的工作的材料
    4. 与该领域具有重要意义的原创科学，学术或商业相关的贡献
    5. 在专业期刊或其他主要媒体中分类的学术文章的作者
    6. 高薪合同或其他服务高报酬的可靠证据证明
    7. 参加该领域分类的专题讨论，或单独作为个人评审在相同或专业领域的工作
    8. 具有关键或必要能力，就业于对具有卓越声誉的组织和机构

    另一方面，要获得O-1B签证，受益人必须证明： ·      受益人已获得或被提名为特定领域的重要国家或国际奖项或奖项的证据，例如奥斯卡奖，艾美奖，格莱美奖或导演协会奖，·      下列至少(3)项的证据:

    1. 在具有杰出声誉的制作或活动中作为并将作为主要参与者，证据如重要评论，广告，宣传发布，出版物，合同或认可证明
    2. 成就获得国家或者国际认可，例如在主要报刊，商业出版物，杂志或其他地方发表的有关受益人或受益人直接发表的重要评论
    3. 在一个知名机构作为或即将作为一个主导的，主演的，重要角色，证据如报刊文章，贸易期刊，出版物或证明信
    4. 在商业上，或专业评论上取得成功，例如在改领域的评分，评级或地位，票房收入，收视率，以及被主要商业期刊，报刊，出版物报道
    5. 来自组织，评论家，政府机构或其他知名领域专家对受益人成就的重要认可，证明信应清楚指出作者对收益人成就的权威、专业认知
    6. 合同或其他可靠证据所示，高薪或其他相关的服务的高报酬

    值得注意的是，在O-1B中有两个具有不同证明标准的子类别：对于运动和电视行业的人们来说更为严格（优秀），对于艺术领域（区别）证明更容易。

    关于所需的证据，O-1案件需要通过出版物，获奖记录和推荐信来证明和提供证据。显然，有一些证据明确的案例更容易，但有些案例需要通过受益人和专业律师之间的团队合作来“建立”。

    在O-1申请中，申请人需要是美国雇主或美国代理人。第一个需要是专门雇用受益人的个人或企业。就业合同或至少是口头协议条款的摘要可以提供足够的证据来证明雇主/雇员的关系。另一方面，美国代理人可以作为代理人在相关领域和业务中，并且可以提交请求而不承诺专门雇用受益人。在这些情况下，将需要提供计划或建议事件的行程。

    O-1签证可以在受益人参加活动期间授予，最长可达三年，如果活动延长，可延长1年。也就是说，除非…… 在O-1签证持有人满足成为美国永久居民的要求之前。 O-1签证确实提供了一个机会来获得备受追捧和令人垂涎的“绿卡”。

    西班牙企业家法 (第14/2013号法)准予了非欧盟国家的外国人可以通过执行投资获得西班牙的居留许可的条件：

    1. 房地产的投资金额等于或高于500,000欧元（五十万欧元）。投资可以在一个或多个房产中进行，但至少500,000欧元应该没有产权负担（抵押贷款，即）。如果价格高于500,000欧元，其余金额可以通过抵押支付。
    2. 金融投资金额等于或高于100万欧元。此类投资包括上市和非上市股票，如果是非上市股票，则可能来自已经运营的公司或新成立的股票，投资基金和西班牙银行的存款。
    3. 对西班牙主权债务的投资，金额等于或高于200万欧元。
    4. 在西班牙进行一项符合公共利益的商业项目。为此，应满足其中一个条件：创造就业机会，执行对其所在地区产生积极影响或对科学或技术创新作出相关贡献的投资。

    通过这种执行投资准予的签证至少有一年的效期。为了获得居住证，必须具备下列条件:

    • 年满十八岁
    • 没有犯罪前科
    • 有健康险(由在西班牙营业的公司聘用)
    • 拥有在西班牙居住的经济手段（即银行存款，或租赁或股息收入。工资单不符合此目的）。

    具备上述条件，可以准予两年居住和工作许可。两年后，居留许可可延长五年。

    在所有这些期间的投资都应该被保留。这个许可不需要外国人在西班牙居住超过六个月；因此，如果外国人居住在其他国家，这个许可也不会被取消。

    居住和工作许可证授予执行投资的个人。如果他/她已婚并且/或者有孩子或祖先依赖投资者，则可以同时或稍后申请签证。通过投资者拥有的公司可以执行投资，前提是该公司营业地不在免税区。

    西班牙居住许可证允许在欧盟国家（申根地区）内的自由流动。有效的旅行证件是护照。

    愿意在西班牙开展自营职业项目的外国人可以获得工作和居留许可，但通过与上述不同的程序。在这个情况下，最低投资额较低。

    房地产投资

    房地产投资可以涉及住宅，商业或工业产权。该产权可在收购前或收购后租赁给第三方，或由投资者使用。对于雄心勃勃的投资者而言，有几种可能性来构建对建筑物和公寓的投资以及更高的投资回报。

    相关房地产的收购需要支付一些费用：该收购按转让税征税，收购价格为6％至10％。税额具体取决于房产所在的每个西班牙地区，由买方支付。此外，买方应支付公证人和物业登记处的费用，这大约相当于收购价格的3％（两者相加）。购买财产时，这些金额一次支付。

    在西班牙房地产所有权相关的年度成本如下：

    • IBI或当地财产税，其金额根据物业的价值和地点计算。
    • “社区开支”，即与维护建筑物公共区域相关的费用：清洁，照明等。
    • 在某些情况下，还应向市议会支付小额垃圾税。
    • 如果房产未出租给第三方，业主应提交西班牙个人所得税申报表，并支付房产“地籍价值”（官方价值）的1,1％至2％。如果房产是租赁的，业主还应根据从租赁中获得的金额提交个人所得税申报表。

    此外，业主还应支付与其财产有关的费用：普通维护费，保险费，电费和水费等。

    在西班牙，产权被视为一项完全权利。业主可以自己使用该财产，可以将其出租给第三方，可以抵押，可以出售或赠送给任何第三方并且可以通过遗嘱继承给他的继承人。

    所有权人或由他指定的人使用财产的唯一限制是由公民规则确定的有关噪音、宠物、财产外部形象等。

    关于房产租赁，原则上是免费的，房东和房客的权利和义务是双方签订的私人租赁协议和西班牙城市租赁法（Ley de Arrendamientos Urbanos）提供的权利和义务。然而，如今许多西班牙城市（特别是巴塞罗那）已批准对所谓的旅游租赁进行强制限制，这些租约是短期（数天或数周）租约，并要求获得特别许可。

    需要指出的重要一点是获得西班牙居住许可证的外国人可以准予根据西班牙继承法（根据欧盟法规650/2012）授予他们的遗嘱。这些法律根据每个西班牙地区有不同。比如，在加泰罗尼亚立遗嘱者可以任命继承人。

    金融投资

    金融投资可以通过不同的目标执行，最低金额一百万欧元。

    • 在西班牙股票市场上市的公司股份。
    • 非上市公司的股份，可能是非上市公司经营公司或新成立的公司。 在这两种情况下，外国人可以拥有的股份比例没有限制，而非欧盟外国投资的活动部门很少（赌博，国防，航空，电视和广播）。 外国人可以被任命为西班牙公司的董事，唯一条件是先前获得所谓的“I.E.”，这是外国人的西班牙身份证号码。

    有新成立公司的情况下，要求投资的100万欧元将是公司的股本，并可用于公司的活动启动：例如，收购货物、支付工资和租金、支付供应商和分包商等

    西班牙公司进入欧洲市场，并且享有与拉美国家进行贸易的特权地位。

    • 投资基金：西班牙金融实体提供范围广泛的投资基金，从非常保守到高风险。

    银行存款

    房地产投资与金融投资相比，房地产投资的主要优势在于所要求的金额仅为房地产500,000欧元，而金融投资则为此金额的两倍。企业家法

    自“企业家法”生效以来，房地产投资一直是获得西班牙居留许可的最受欢迎的方式，可能是因为当时（2013-2016）房地产市场价格相当低,因为2008年的崩溃。

    然而,在西班牙购买房地产的过程与购买投资基金的股份或存入银行相比并不那么容易:投资者应该选择房地产(通常需要一次或两次访问西班牙)、价格和销售条件必须经过协商和起草，购买契约必须在公证人面前由投资者或其代理人签署，有与收购相关的税费和费用;购买房产地以后，就必须支付发生的费用和税款，并保持财产状况良好。

    与此相比，投资于资金或银行存款只需要投资者到银行一次，才能签署相关文件。没有相关的税收或费用，投资的流动性是充分的（即投资可以随时出售，很可能是以同样或更高的价格出售，但这对房地产投资没有保障）。

    如何在西班牙开设和经营银行账户

    在西班牙银行适用有关反洗钱的规定，其中包括KYC (了解你的客户Know Your Client)规则和证明基金合法来源的义务。KYC规则意味着投资者需要至少一次亲自出现在银行面前，在操作银行账户之前。资金的合法来源可以通过以下方式证明:

    • 有员工的情况下，通过工资单拆分，或雇主签发的证书，或投资者的个人所得税申报表。
    • 有自雇人士的情况下，通过个人所得税申报表或其他证明其专业活动的文件。
    • 有公司所有者的情况下，则通过公司的财务报表。
    • 如果投资者通过个人贷款获得了投资所需的资金，则应提供贷款协议，以及证明贷方提供资金合法来源的文件。
    • 可以提供其他文件，例如关于投资者拥有的房产租赁的股息或收入的文件。

    所有文件应由公证人或西班牙领事馆认证，并宣誓翻译成西班牙文。

    请您注意，本文章的目的是提供关于上述主题的西班牙法规则的一般概述，但本文的内容并不提供详尽的信息。做出任何决定之前，应该寻求法律咨询。

    Individuals coming to Portugal and here becoming residents for the first time, can be entitled to some important tax benefits under the “non habitual resident rules”. These rules are an important contribution for making Portugal one of the most attractive destinations for retired individuals, but also for entrepreneurs.

    Who can benefit?

    A non habitual resident is an individual becoming resident for tax purposes in Portugal for the first time in the last five years period. To become resident for tax purposes, one should be in Portugal for more than 183 days in any 12 months period or for a shorter period but in such conditions that the intention of becoming resident is sufficiently clear. After becoming resident for tax purposes and register as such before the Tax Authorities, the individual must register as a non habitual resident to be able to benefit from this regime.

    High Value Added Activities.

    Some of the benefits under the non habitual resident rules are only applicable to income arising from high value added activities. These activities include architects, engineers, artists, auditors and tax consultants, medical professions, university teachers, top managers and other liberal professionals in areas such as informatics (software and hardware) development and consultancy, science investigation and design.

    For how long?

    The benefits arising from the non habitual resident status are valid for a ten year period and depend on the individual remaining as resident in Portugal for tax purposes. If, for any reason, the individual ceases to be resident, he can later benefit from the remaining period by becoming resident again.

    What are the benefits?

    Individuals becoming non habitual resident benefit from a more favorable tax treatment regarding both income from Portuguese source and income from foreign sources.

    As to the income from Portuguese source arising from employment and self-employment, it is subject to a special tax of 20%. This benefit is only applicable to non habitual residents earning income from high value added activities.

    As to the income from foreign sources arising from employment and pensions, it is exempted from taxes in Portugal, in most cases. This exemption also includes income arising from self-employment in high value added activities, and from intellectual and industrial property, capital and real estate gains.

    更加看重海外资本的意大利政府出台了《预算法2017》，向特别是将业务中心移至意大利的外国投资者提供更多机遇。我们来看一下相关重要信息。

    固定税：希望将其税务居所转移至意大利的外国人。

    首先，《预算法2017》向希望将税务居所转移至意大利的外国人提供了年度额为10万欧元的固定税（即无论其在意大利境外盈利规模，每年只向意大利政府缴纳10万欧元固定税）。

    固定税的众多益处：

    • 不论意大利境外的盈利规模；
    • 可延伸至家庭成员：每个家庭成员可缴纳2.5万欧元的替代固定税；
    • 可享受15年的固定税优惠。

    今年3月，意大利税务局亦做出通知：已出台详细的适用规则和条款。

    所以，固定税的适用规则必须依照税务局颁布的规则和程序进行。

    只要符合条件的外国人在申报的纳税年度内已将纳税居所转移至意大利或马上将转移至意大利，则可在提交纳税申报的同时申请缴纳该固定税。

    或者，也可以通过邮局或挂号邮箱，提前向意大利税务局提交申请。申请包括：

    • 个人信息数据、税号（若已申请）、申请人的居住地址（若已驻留）；
    • 在该申请生效日期前十个纳税年度中至少九个纳税年度没有住在意大利；
    • 该申请生效前最后一个税务居所的所在国家；
    • 申请人有盈利，但决定不包括在固定税收中的国家名单。

    纳税人还需填写一份清单，以及提交后续的相应文件，以证明其符合申请条件。

    在任何情况下，即使意大利税务局还未给出答复，该申请都必须在提交纳税申报的最后期限前提交。

    投资者签证

    除了固定税，预算法还为申请滞留3个月以上的外国投资人提出了“投资者签证”，该签证不设年度人数上限，并且每年都可以颁发。申请人须符合以下要求：

    • 至少购买200万欧元政府债券并至少持有两年；
    • 在注册地址为意大利、并在意大利运营的公司股本的权益工具中投资至少100万欧元，并维持至少两年，或向在特别登记处注册的创新型初创公司投资至少50万欧元；
    • 用于文化、教育、移民管理、科学研究、文化遗产和景观修复领域的至少100万欧元的公益慈善捐款。

    该签证申请人必须：

    • 证明申请人有能力执行上述投资或捐赠；
    • 以书面形式郑重承诺，将在进入意大利之后的三个月之内执行上述投资或捐赠；
    • 证明申请人有足够的资源维持上述投资或捐赠。

    对于是否符合上述要求，以获得相关外交或领事机构颁发的“投资者签证”，必须经过一系列严格的程序和步骤进行核实。

    通过“投资者签证”获得的为期两年的居留卡，会被标明“投资者居留”，在没有履行投资承诺的情况下会被撤销。若两年期满，在核实其承诺的投资仍在进行中之后，会另外颁发为期三年的居留。

    Mercedes Clavell

    业务领域

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    Portugal – Tax Benefits for New Residents
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      Portugal – Tax Benefits for New Residents

      2017年6月26日

      • 葡萄牙
      • 移民
      • 税务

      For over a decade, Portugal’s Non-Habitual Resident (NHR) regime was the country’s flagship tool to attract international talent — a broad tax gateway that turned Lisbon, Porto and the Algarve into a top destination for retirees, investors and a wide range of professionals. Since the 2024 State Budget, that gateway has been closed to new applicants and replaced by a more specialised and technically demanding framework: the Tax Incentive for Scientific Research and Innovation (IFICI), commonly branded as “NHR 2.0”.

      This article explains, from a Portuguese tax-law perspective, what changed, who can still qualify, and how the new application cycle works in practice.

      What is the IFICI regime (NHR 2.0)?

      IFICI was created by Law 82/2023 (the 2024 State Budget), which inserted Article 58-A in the Portuguese Tax Benefits Statute (EBF – Estatuto dos Benefícios Fiscais). After almost a year of regulatory limbo, the regime was finally implemented by Ordinance no. 352/2024/1, with retroactive effects to 1 January 2024.

      In essence, IFICI offers, for a non-renewable 10-year period:

      • A 20% flat personal income tax rate on employment (Category A) and self-employment (Category B) income derived from eligible activities; and
      • A general exemption (with progression) on most foreign-source income — Categories A, B, E (capital), F (rental) and G (capital gains) — provided the income is not paid by entities based in blacklisted jurisdictions (in which case a 35% flat rate applies).

      Crucially — and this is one of the biggest differences from the old NHR — foreign pensions (Category H) are excluded from the new regime and are taxed at standard progressive rates.

      What happened to the “old” NHR?

      The original NHR has been revoked for new applicants, but it is not gone overnight:

      • Individuals who already held NHR status on 31 December 2023 keep their benefits until the end of their 10-year period.
      • A transitional regime under Article 236 of the 2024 State Budget allowed certain individuals with prior ties to Portugal (employment contracts, lease agreements, school enrolment of dependants, residence-permit procedures already underway) to still apply for the original NHR in 2024 — in some cases with the registration deadline extended to 31 March 2025.

      All other inbound taxpayers must now look at IFICI, not the old NHR.

      Who qualifies for IFICI in Portugal?

      To benefit, two cumulative conditions must be met:

      1. Personal eligibility: the individual becomes a Portuguese tax resident and was not a tax resident in any of the previous five years, and has not previously benefited from the NHR or the IRS Jovem regime.
      2. Professional eligibility: the activity falls within one of the categories listed in Article 58-A of the Portuguese Tax Benefits Statute and detailed in Ordinance 352/2024/1. The main eligibility routes are:
        • Scientific research and higher education — teaching positions at higher-education institutions and research within the national science and technology system.
        • Certified startups — employment, self-employment or board positions in entities certified under the Portuguese Startup Law (Law. 21/2023).
        • R&D centres and recognised innovation centres.
        • Highly qualified professionals — roles listed in Annex I of Ordinance 352/2024/1 by reference to the Portuguese Classification of Occupations (CPP), such as the following ones: 112 — CEOs and executive managers; 12 — Directors of administrative and commercial services; 13 — Directors of production and specialised services; 21 — Specialists in physical sciences, mathematics, engineering and related areas; 2163.1 — Industrial product or equipment designers; 221 — Physicians; 231 — University professors; 25 — ICT specialists;
        • Industrial and service exporters — qualified jobs in companies whose main activity falls under specific CAE codes (Annex II of the Ordinance) and that export at least 50% of their turnover in the year the position starts or in either of the two preceding years.
        • Activities under contractual investment incentives (CFI/RFAI) and roles in entities recognised by AICEP or IAPMEI as relevant to the national economy.

       

      A minimum academic qualification is also required for highly qualified professions: a PhD, or a bachelor’s/master’s degree combined with at least three years of professional experience.

      IFICI vs NHR: key differences at a glance

      Scope of beneficiaries:

      • Original NHR: broad, including retirees, investors and “high-value” professionals.
      • IFICI / NHR 2.0: narrow, including researchers, startup staff, ICT, engineers and exporters.

      Flat tax on qualifying income:

      • Original NHR: 20%.
      • IFICI / NHR 2.0: 20%.

      Foreign-source income:

      • Original NHR: broad exemption, including pensions.
      • IFICI / NHR 2.0: exemption for categories A, B, E, F and G; pensions taxed at progressive rates; 35% on blacklisted jurisdictions.

      Duration:

      • Original NHR: 10 consecutive years.
      • IFICI / NHR 2.0: 10 consecutive years.

      Corporate substance:

      • Original NHR: minimal requirements for the employer.
      • IFICI / NHR 2.0: strict — startup, R&D, RFAI or 50% exporter.

      Application channel:

      • Original NHR: Portal das Finanças, in one step.
      • IFICI / NHR 2.0: competent entity — FCT, AICEP, IAPMEI, ANI or Startup Portugal — plus Portal das Finanças.

      Registration deadline;

      • Original NHR: 31 March of the following year.
      • IFICI / NHR 2.0: 15 January of the following year.

      Compliance:

      • Original NHR: generally one-off.
      • IFICI / NHR 2.0: annual verification of ongoing eligibility.

      How to apply for IFICI: deadlines and competent authorities

      Unlike the NHR, IFICI is not registered directly with the Portuguese Tax Authority (AT). The process runs through sectoral authorities, each handling a different eligibility route:

      • FCT (Fundação para a Ciência e a Tecnologia) — research and higher-education roles.
      • AICEP and IAPMEI — qualified jobs and corporate-body positions in entities recognised as relevant to the national economy.
      • ANI (Agência Nacional de Inovação) — R&D personnel whose costs qualify under the SIFIDE II tax credit.
      • Startup Portugal — positions in certified startups.
      • Tax Authority (AT) — final registration via the Portal das Finanças.

      The compliance calendar is now an annual cycle:

      • 15 January — deadline to file the IFICI application for the previous year of residence.
      • 15 February — competent entities communicate the taxpayer’s compliance status to the AT.
      • 31 March — taxpayers can obtain confirmation of their registration status on the Portal das Finanças.

       

      A failure to confirm continued eligibility — for example, if the employer ceases to meet the export threshold or the startup loses certification — can result in suspension of the regime for that year, although the underlying 10-year window keeps running.

      IFICI Eligibility Checklist

      Before finalising a move or filing a Portuguese tax return, candidates should be able to tick all of the following:

      • 5-year rule: not a Portuguese tax resident in any of the five years preceding the year of arrival.
      • No prior NHR / IRS Jovem: the regime is not available to those who already benefited from those frameworks.
      • Activity alignment: professional role explicitly covered by Article 58-A of Portuguese Tax Benefits Statute and Annexes I/II of Ordinance 352/2024/1.
      • Employer filter: for highly qualified roles, the employer is a startup, an R&D/innovation centre, an RFAI/CFI beneficiary, or a ≥50% exporter.
      • Application route identified: the correct competent entity (FCT, AICEP, IAPMEI, ANI, Startup Portugal) is selected.
      • Deadline: application filed by 15 January of the year following arrival.
      • Annual compliance plan in place to confirm continued eligibility.

      Conclusion: A more specialised, but still attractive, gateway

      The shift from NHR to IFICI represents a deliberate narrowing of Portugal’s tax incentives: a move from a broad “welcome mat” to a surgical tool focused on scientific research, innovation, qualified employment and exporting activities. For retirees and passive investors, Portugal is no longer the obvious choice it was a decade ago. For researchers, startup teams, ICT specialists, engineers, physicians and executives moving into exporting groups, however, IFICI remains one of the most competitive personal-tax frameworks in Europe — provided the move is properly planned, with the right legal and tax structuring in place ahead of residency.

       

      FAQ

      Is the NHR still available in Portugal?

      Not for new applicants. Only those who became Portuguese tax residents by the end of 2023 — or who qualified under the transitional rules of Article 236 of the Portuguese Tax Benefits Statute — could still register for the original NHR. Existing beneficiaries keep their status for the remainder of their 10-year period.

      Is IFICI the same as NHR?

      No. IFICI shares the 20% flat rate and the 10-year duration with the NHR, but it is narrower in scope, has stricter corporate requirements, and excludes foreign pensions from the exemption.

      Are foreign pensions tax-free under IFICI?

      No. Foreign pensions are taxed at general progressive rates. This is one of the most significant differences from the old NHR.

      Can a remote worker qualify for IFICI?

      Only if the activity falls within one of the eligible categories and the employer or activity meets the corporate requirements (startup, R&D, RFAI, ≥50% exporter, etc.). Working remotely from Portugal for a foreign company does not, in itself, grant access to the regime.

      What is the application deadline for IFICI?

      15 January of the year following the year in which the individual becomes a Portuguese tax resident.

      Are foreign dividends, royalties and capital gains exempt under IFICI?

      Generally yes — subject to declaration for progression purposes — provided they are not paid by entities located in jurisdictions on the Portuguese blacklist, in which case a 35% flat rate applies.

      美国的艺术家人数众多。至少是移民目的上定义的“艺术家”。事实上，O1是最常见的签证之一，也被称为艺术家签证。更确切的说，O1签证不是专门为艺术家提供的，而是为所有那些在某些领域表现出杰出能力的人，例如艺术。

      O-1签证适用于以下条件的人：1）在科学，教育，商业和体育方面的具有杰出能力;2）在艺术领域具有杰出能力。此类别不仅限于纯艺，表演艺术和视觉艺术，还包括任何创造性活动或努力领域。摄影师，设计师，建筑师，作家甚至理发师和厨师都被视为移民目的的艺术家，并有资格获得O-1签证;或3）电影或电视行业具有杰出成就。

      三个类别之间的区别在于证明的标准。最具挑战性的案例是那些在科学，教育，商业和体育方面具有非凡能力的人，因为他们只为那些已经上升到这些领域最顶层的人保留，占很小比例。而对于那些试图在电影或电视行业中取得非凡成就的人来说，证明标准就没有那么严格，要求O-1签证受益人是杰出的，表明受益人是知名的、优秀的。最后，艺术中具有非凡能力的人的类别是最容易证明的，因为一定程度的区别就足够了。为了表明卓越，受益人需要提供其在特定领域的非凡能力的文件证据。总而言之，艺术类别是最广泛和最容易证明的。因此，可以得出结论，美国，至少出于移民目的，是一个艺术家友好的国家。

      以下是需要向美国公民与移民服务局（USCIS）提交的不同签证证明类别之间的进一步差异解释。更具体地说，第一类由具有非凡科学，教育，商业和体育能力的人组成，并按照O-1A分组，与其他两个人不同（艺术方面的非凡能力和电影或电视行业），按O-1B分组。

      要获得O-1A签证，受益人必须证明他或她已经通过以下方式上升到他或她的领域的最顶层：

      • 有证据表明受益人已获得国际公认的重大奖项，如诺贝尔奖;
      • 或至少有（3）以下三项证据：
      1. 在领域获得国家或国际公认的奖项
      2. 该领域公认的国家或国际专家认可的， 取得杰出成就的领域协会的成员资格
      3. 在专业或主要商业出版物，报纸或其他主要媒体上发布关于受益人和受益人在该领域的工作的材料
      4. 与该领域具有重要意义的原创科学，学术或商业相关的贡献
      5. 在专业期刊或其他主要媒体中分类的学术文章的作者
      6. 高薪合同或其他服务高报酬的可靠证据证明
      7. 参加该领域分类的专题讨论，或单独作为个人评审在相同或专业领域的工作
      8. 具有关键或必要能力，就业于对具有卓越声誉的组织和机构

      另一方面，要获得O-1B签证，受益人必须证明： ·      受益人已获得或被提名为特定领域的重要国家或国际奖项或奖项的证据，例如奥斯卡奖，艾美奖，格莱美奖或导演协会奖，·      下列至少(3)项的证据:

      1. 在具有杰出声誉的制作或活动中作为并将作为主要参与者，证据如重要评论，广告，宣传发布，出版物，合同或认可证明
      2. 成就获得国家或者国际认可，例如在主要报刊，商业出版物，杂志或其他地方发表的有关受益人或受益人直接发表的重要评论
      3. 在一个知名机构作为或即将作为一个主导的，主演的，重要角色，证据如报刊文章，贸易期刊，出版物或证明信
      4. 在商业上，或专业评论上取得成功，例如在改领域的评分，评级或地位，票房收入，收视率，以及被主要商业期刊，报刊，出版物报道
      5. 来自组织，评论家，政府机构或其他知名领域专家对受益人成就的重要认可，证明信应清楚指出作者对收益人成就的权威、专业认知
      6. 合同或其他可靠证据所示，高薪或其他相关的服务的高报酬

      值得注意的是，在O-1B中有两个具有不同证明标准的子类别：对于运动和电视行业的人们来说更为严格（优秀），对于艺术领域（区别）证明更容易。

      关于所需的证据，O-1案件需要通过出版物，获奖记录和推荐信来证明和提供证据。显然，有一些证据明确的案例更容易，但有些案例需要通过受益人和专业律师之间的团队合作来“建立”。

      在O-1申请中，申请人需要是美国雇主或美国代理人。第一个需要是专门雇用受益人的个人或企业。就业合同或至少是口头协议条款的摘要可以提供足够的证据来证明雇主/雇员的关系。另一方面，美国代理人可以作为代理人在相关领域和业务中，并且可以提交请求而不承诺专门雇用受益人。在这些情况下，将需要提供计划或建议事件的行程。

      O-1签证可以在受益人参加活动期间授予，最长可达三年，如果活动延长，可延长1年。也就是说，除非…… 在O-1签证持有人满足成为美国永久居民的要求之前。 O-1签证确实提供了一个机会来获得备受追捧和令人垂涎的“绿卡”。

      西班牙企业家法 (第14/2013号法)准予了非欧盟国家的外国人可以通过执行投资获得西班牙的居留许可的条件：

      1. 房地产的投资金额等于或高于500,000欧元（五十万欧元）。投资可以在一个或多个房产中进行，但至少500,000欧元应该没有产权负担（抵押贷款，即）。如果价格高于500,000欧元，其余金额可以通过抵押支付。
      2. 金融投资金额等于或高于100万欧元。此类投资包括上市和非上市股票，如果是非上市股票，则可能来自已经运营的公司或新成立的股票，投资基金和西班牙银行的存款。
      3. 对西班牙主权债务的投资，金额等于或高于200万欧元。
      4. 在西班牙进行一项符合公共利益的商业项目。为此，应满足其中一个条件：创造就业机会，执行对其所在地区产生积极影响或对科学或技术创新作出相关贡献的投资。

      通过这种执行投资准予的签证至少有一年的效期。为了获得居住证，必须具备下列条件:

      • 年满十八岁
      • 没有犯罪前科
      • 有健康险(由在西班牙营业的公司聘用)
      • 拥有在西班牙居住的经济手段（即银行存款，或租赁或股息收入。工资单不符合此目的）。

      具备上述条件，可以准予两年居住和工作许可。两年后，居留许可可延长五年。

      在所有这些期间的投资都应该被保留。这个许可不需要外国人在西班牙居住超过六个月；因此，如果外国人居住在其他国家，这个许可也不会被取消。

      居住和工作许可证授予执行投资的个人。如果他/她已婚并且/或者有孩子或祖先依赖投资者，则可以同时或稍后申请签证。通过投资者拥有的公司可以执行投资，前提是该公司营业地不在免税区。

      西班牙居住许可证允许在欧盟国家（申根地区）内的自由流动。有效的旅行证件是护照。

      愿意在西班牙开展自营职业项目的外国人可以获得工作和居留许可，但通过与上述不同的程序。在这个情况下，最低投资额较低。

      房地产投资

      房地产投资可以涉及住宅，商业或工业产权。该产权可在收购前或收购后租赁给第三方，或由投资者使用。对于雄心勃勃的投资者而言，有几种可能性来构建对建筑物和公寓的投资以及更高的投资回报。

      相关房地产的收购需要支付一些费用：该收购按转让税征税，收购价格为6％至10％。税额具体取决于房产所在的每个西班牙地区，由买方支付。此外，买方应支付公证人和物业登记处的费用，这大约相当于收购价格的3％（两者相加）。购买财产时，这些金额一次支付。

      在西班牙房地产所有权相关的年度成本如下：

      • IBI或当地财产税，其金额根据物业的价值和地点计算。
      • “社区开支”，即与维护建筑物公共区域相关的费用：清洁，照明等。
      • 在某些情况下，还应向市议会支付小额垃圾税。
      • 如果房产未出租给第三方，业主应提交西班牙个人所得税申报表，并支付房产“地籍价值”（官方价值）的1,1％至2％。如果房产是租赁的，业主还应根据从租赁中获得的金额提交个人所得税申报表。

      此外，业主还应支付与其财产有关的费用：普通维护费，保险费，电费和水费等。

      在西班牙，产权被视为一项完全权利。业主可以自己使用该财产，可以将其出租给第三方，可以抵押，可以出售或赠送给任何第三方并且可以通过遗嘱继承给他的继承人。

      所有权人或由他指定的人使用财产的唯一限制是由公民规则确定的有关噪音、宠物、财产外部形象等。

      关于房产租赁，原则上是免费的，房东和房客的权利和义务是双方签订的私人租赁协议和西班牙城市租赁法（Ley de Arrendamientos Urbanos）提供的权利和义务。然而，如今许多西班牙城市（特别是巴塞罗那）已批准对所谓的旅游租赁进行强制限制，这些租约是短期（数天或数周）租约，并要求获得特别许可。

      需要指出的重要一点是获得西班牙居住许可证的外国人可以准予根据西班牙继承法（根据欧盟法规650/2012）授予他们的遗嘱。这些法律根据每个西班牙地区有不同。比如，在加泰罗尼亚立遗嘱者可以任命继承人。

      金融投资

      金融投资可以通过不同的目标执行，最低金额一百万欧元。

      • 在西班牙股票市场上市的公司股份。
      • 非上市公司的股份，可能是非上市公司经营公司或新成立的公司。 在这两种情况下，外国人可以拥有的股份比例没有限制，而非欧盟外国投资的活动部门很少（赌博，国防，航空，电视和广播）。 外国人可以被任命为西班牙公司的董事，唯一条件是先前获得所谓的“I.E.”，这是外国人的西班牙身份证号码。

      有新成立公司的情况下，要求投资的100万欧元将是公司的股本，并可用于公司的活动启动：例如，收购货物、支付工资和租金、支付供应商和分包商等

      西班牙公司进入欧洲市场，并且享有与拉美国家进行贸易的特权地位。

      • 投资基金：西班牙金融实体提供范围广泛的投资基金，从非常保守到高风险。

      银行存款

      房地产投资与金融投资相比，房地产投资的主要优势在于所要求的金额仅为房地产500,000欧元，而金融投资则为此金额的两倍。企业家法

      自“企业家法”生效以来，房地产投资一直是获得西班牙居留许可的最受欢迎的方式，可能是因为当时（2013-2016）房地产市场价格相当低,因为2008年的崩溃。

      然而,在西班牙购买房地产的过程与购买投资基金的股份或存入银行相比并不那么容易:投资者应该选择房地产(通常需要一次或两次访问西班牙)、价格和销售条件必须经过协商和起草，购买契约必须在公证人面前由投资者或其代理人签署，有与收购相关的税费和费用;购买房产地以后，就必须支付发生的费用和税款，并保持财产状况良好。

      与此相比，投资于资金或银行存款只需要投资者到银行一次，才能签署相关文件。没有相关的税收或费用，投资的流动性是充分的（即投资可以随时出售，很可能是以同样或更高的价格出售，但这对房地产投资没有保障）。

      如何在西班牙开设和经营银行账户

      在西班牙银行适用有关反洗钱的规定，其中包括KYC (了解你的客户Know Your Client)规则和证明基金合法来源的义务。KYC规则意味着投资者需要至少一次亲自出现在银行面前，在操作银行账户之前。资金的合法来源可以通过以下方式证明:

      • 有员工的情况下，通过工资单拆分，或雇主签发的证书，或投资者的个人所得税申报表。
      • 有自雇人士的情况下，通过个人所得税申报表或其他证明其专业活动的文件。
      • 有公司所有者的情况下，则通过公司的财务报表。
      • 如果投资者通过个人贷款获得了投资所需的资金，则应提供贷款协议，以及证明贷方提供资金合法来源的文件。
      • 可以提供其他文件，例如关于投资者拥有的房产租赁的股息或收入的文件。

      所有文件应由公证人或西班牙领事馆认证，并宣誓翻译成西班牙文。

      请您注意，本文章的目的是提供关于上述主题的西班牙法规则的一般概述，但本文的内容并不提供详尽的信息。做出任何决定之前，应该寻求法律咨询。

      Individuals coming to Portugal and here becoming residents for the first time, can be entitled to some important tax benefits under the “non habitual resident rules”. These rules are an important contribution for making Portugal one of the most attractive destinations for retired individuals, but also for entrepreneurs.

      Who can benefit?

      A non habitual resident is an individual becoming resident for tax purposes in Portugal for the first time in the last five years period. To become resident for tax purposes, one should be in Portugal for more than 183 days in any 12 months period or for a shorter period but in such conditions that the intention of becoming resident is sufficiently clear. After becoming resident for tax purposes and register as such before the Tax Authorities, the individual must register as a non habitual resident to be able to benefit from this regime.

      High Value Added Activities.

      Some of the benefits under the non habitual resident rules are only applicable to income arising from high value added activities. These activities include architects, engineers, artists, auditors and tax consultants, medical professions, university teachers, top managers and other liberal professionals in areas such as informatics (software and hardware) development and consultancy, science investigation and design.

      For how long?

      The benefits arising from the non habitual resident status are valid for a ten year period and depend on the individual remaining as resident in Portugal for tax purposes. If, for any reason, the individual ceases to be resident, he can later benefit from the remaining period by becoming resident again.

      What are the benefits?

      Individuals becoming non habitual resident benefit from a more favorable tax treatment regarding both income from Portuguese source and income from foreign sources.

      As to the income from Portuguese source arising from employment and self-employment, it is subject to a special tax of 20%. This benefit is only applicable to non habitual residents earning income from high value added activities.

      As to the income from foreign sources arising from employment and pensions, it is exempted from taxes in Portugal, in most cases. This exemption also includes income arising from self-employment in high value added activities, and from intellectual and industrial property, capital and real estate gains.

      更加看重海外资本的意大利政府出台了《预算法2017》，向特别是将业务中心移至意大利的外国投资者提供更多机遇。我们来看一下相关重要信息。

      固定税：希望将其税务居所转移至意大利的外国人。

      首先，《预算法2017》向希望将税务居所转移至意大利的外国人提供了年度额为10万欧元的固定税（即无论其在意大利境外盈利规模，每年只向意大利政府缴纳10万欧元固定税）。

      固定税的众多益处：

      • 不论意大利境外的盈利规模；
      • 可延伸至家庭成员：每个家庭成员可缴纳2.5万欧元的替代固定税；
      • 可享受15年的固定税优惠。

      今年3月，意大利税务局亦做出通知：已出台详细的适用规则和条款。

      所以，固定税的适用规则必须依照税务局颁布的规则和程序进行。

      只要符合条件的外国人在申报的纳税年度内已将纳税居所转移至意大利或马上将转移至意大利，则可在提交纳税申报的同时申请缴纳该固定税。

      或者，也可以通过邮局或挂号邮箱，提前向意大利税务局提交申请。申请包括：

      • 个人信息数据、税号（若已申请）、申请人的居住地址（若已驻留）；
      • 在该申请生效日期前十个纳税年度中至少九个纳税年度没有住在意大利；
      • 该申请生效前最后一个税务居所的所在国家；
      • 申请人有盈利，但决定不包括在固定税收中的国家名单。

      纳税人还需填写一份清单，以及提交后续的相应文件，以证明其符合申请条件。

      在任何情况下，即使意大利税务局还未给出答复，该申请都必须在提交纳税申报的最后期限前提交。

      投资者签证

      除了固定税，预算法还为申请滞留3个月以上的外国投资人提出了“投资者签证”，该签证不设年度人数上限，并且每年都可以颁发。申请人须符合以下要求：

      • 至少购买200万欧元政府债券并至少持有两年；
      • 在注册地址为意大利、并在意大利运营的公司股本的权益工具中投资至少100万欧元，并维持至少两年，或向在特别登记处注册的创新型初创公司投资至少50万欧元；
      • 用于文化、教育、移民管理、科学研究、文化遗产和景观修复领域的至少100万欧元的公益慈善捐款。

      该签证申请人必须：

      • 证明申请人有能力执行上述投资或捐赠；
      • 以书面形式郑重承诺，将在进入意大利之后的三个月之内执行上述投资或捐赠；
      • 证明申请人有足够的资源维持上述投资或捐赠。

      对于是否符合上述要求，以获得相关外交或领事机构颁发的“投资者签证”，必须经过一系列严格的程序和步骤进行核实。

      通过“投资者签证”获得的为期两年的居留卡，会被标明“投资者居留”，在没有履行投资承诺的情况下会被撤销。若两年期满，在核实其承诺的投资仍在进行中之后，会另外颁发为期三年的居留。

      David Salgado Areias

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        为外国投资者特别制定的固定税及签证：投资在意大利的新机遇

        2017年3月14日

        • 意大利
        • 移民
        • 税务

        For over a decade, Portugal’s Non-Habitual Resident (NHR) regime was the country’s flagship tool to attract international talent — a broad tax gateway that turned Lisbon, Porto and the Algarve into a top destination for retirees, investors and a wide range of professionals. Since the 2024 State Budget, that gateway has been closed to new applicants and replaced by a more specialised and technically demanding framework: the Tax Incentive for Scientific Research and Innovation (IFICI), commonly branded as “NHR 2.0”.

        This article explains, from a Portuguese tax-law perspective, what changed, who can still qualify, and how the new application cycle works in practice.

        What is the IFICI regime (NHR 2.0)?

        IFICI was created by Law 82/2023 (the 2024 State Budget), which inserted Article 58-A in the Portuguese Tax Benefits Statute (EBF – Estatuto dos Benefícios Fiscais). After almost a year of regulatory limbo, the regime was finally implemented by Ordinance no. 352/2024/1, with retroactive effects to 1 January 2024.

        In essence, IFICI offers, for a non-renewable 10-year period:

        • A 20% flat personal income tax rate on employment (Category A) and self-employment (Category B) income derived from eligible activities; and
        • A general exemption (with progression) on most foreign-source income — Categories A, B, E (capital), F (rental) and G (capital gains) — provided the income is not paid by entities based in blacklisted jurisdictions (in which case a 35% flat rate applies).

        Crucially — and this is one of the biggest differences from the old NHR — foreign pensions (Category H) are excluded from the new regime and are taxed at standard progressive rates.

        What happened to the “old” NHR?

        The original NHR has been revoked for new applicants, but it is not gone overnight:

        • Individuals who already held NHR status on 31 December 2023 keep their benefits until the end of their 10-year period.
        • A transitional regime under Article 236 of the 2024 State Budget allowed certain individuals with prior ties to Portugal (employment contracts, lease agreements, school enrolment of dependants, residence-permit procedures already underway) to still apply for the original NHR in 2024 — in some cases with the registration deadline extended to 31 March 2025.

        All other inbound taxpayers must now look at IFICI, not the old NHR.

        Who qualifies for IFICI in Portugal?

        To benefit, two cumulative conditions must be met:

        1. Personal eligibility: the individual becomes a Portuguese tax resident and was not a tax resident in any of the previous five years, and has not previously benefited from the NHR or the IRS Jovem regime.
        2. Professional eligibility: the activity falls within one of the categories listed in Article 58-A of the Portuguese Tax Benefits Statute and detailed in Ordinance 352/2024/1. The main eligibility routes are:
          • Scientific research and higher education — teaching positions at higher-education institutions and research within the national science and technology system.
          • Certified startups — employment, self-employment or board positions in entities certified under the Portuguese Startup Law (Law. 21/2023).
          • R&D centres and recognised innovation centres.
          • Highly qualified professionals — roles listed in Annex I of Ordinance 352/2024/1 by reference to the Portuguese Classification of Occupations (CPP), such as the following ones: 112 — CEOs and executive managers; 12 — Directors of administrative and commercial services; 13 — Directors of production and specialised services; 21 — Specialists in physical sciences, mathematics, engineering and related areas; 2163.1 — Industrial product or equipment designers; 221 — Physicians; 231 — University professors; 25 — ICT specialists;
          • Industrial and service exporters — qualified jobs in companies whose main activity falls under specific CAE codes (Annex II of the Ordinance) and that export at least 50% of their turnover in the year the position starts or in either of the two preceding years.
          • Activities under contractual investment incentives (CFI/RFAI) and roles in entities recognised by AICEP or IAPMEI as relevant to the national economy.

         

        A minimum academic qualification is also required for highly qualified professions: a PhD, or a bachelor’s/master’s degree combined with at least three years of professional experience.

        IFICI vs NHR: key differences at a glance

        Scope of beneficiaries:

        • Original NHR: broad, including retirees, investors and “high-value” professionals.
        • IFICI / NHR 2.0: narrow, including researchers, startup staff, ICT, engineers and exporters.

        Flat tax on qualifying income:

        • Original NHR: 20%.
        • IFICI / NHR 2.0: 20%.

        Foreign-source income:

        • Original NHR: broad exemption, including pensions.
        • IFICI / NHR 2.0: exemption for categories A, B, E, F and G; pensions taxed at progressive rates; 35% on blacklisted jurisdictions.

        Duration:

        • Original NHR: 10 consecutive years.
        • IFICI / NHR 2.0: 10 consecutive years.

        Corporate substance:

        • Original NHR: minimal requirements for the employer.
        • IFICI / NHR 2.0: strict — startup, R&D, RFAI or 50% exporter.

        Application channel:

        • Original NHR: Portal das Finanças, in one step.
        • IFICI / NHR 2.0: competent entity — FCT, AICEP, IAPMEI, ANI or Startup Portugal — plus Portal das Finanças.

        Registration deadline;

        • Original NHR: 31 March of the following year.
        • IFICI / NHR 2.0: 15 January of the following year.

        Compliance:

        • Original NHR: generally one-off.
        • IFICI / NHR 2.0: annual verification of ongoing eligibility.

        How to apply for IFICI: deadlines and competent authorities

        Unlike the NHR, IFICI is not registered directly with the Portuguese Tax Authority (AT). The process runs through sectoral authorities, each handling a different eligibility route:

        • FCT (Fundação para a Ciência e a Tecnologia) — research and higher-education roles.
        • AICEP and IAPMEI — qualified jobs and corporate-body positions in entities recognised as relevant to the national economy.
        • ANI (Agência Nacional de Inovação) — R&D personnel whose costs qualify under the SIFIDE II tax credit.
        • Startup Portugal — positions in certified startups.
        • Tax Authority (AT) — final registration via the Portal das Finanças.

        The compliance calendar is now an annual cycle:

        • 15 January — deadline to file the IFICI application for the previous year of residence.
        • 15 February — competent entities communicate the taxpayer’s compliance status to the AT.
        • 31 March — taxpayers can obtain confirmation of their registration status on the Portal das Finanças.

         

        A failure to confirm continued eligibility — for example, if the employer ceases to meet the export threshold or the startup loses certification — can result in suspension of the regime for that year, although the underlying 10-year window keeps running.

        IFICI Eligibility Checklist

        Before finalising a move or filing a Portuguese tax return, candidates should be able to tick all of the following:

        • 5-year rule: not a Portuguese tax resident in any of the five years preceding the year of arrival.
        • No prior NHR / IRS Jovem: the regime is not available to those who already benefited from those frameworks.
        • Activity alignment: professional role explicitly covered by Article 58-A of Portuguese Tax Benefits Statute and Annexes I/II of Ordinance 352/2024/1.
        • Employer filter: for highly qualified roles, the employer is a startup, an R&D/innovation centre, an RFAI/CFI beneficiary, or a ≥50% exporter.
        • Application route identified: the correct competent entity (FCT, AICEP, IAPMEI, ANI, Startup Portugal) is selected.
        • Deadline: application filed by 15 January of the year following arrival.
        • Annual compliance plan in place to confirm continued eligibility.

        Conclusion: A more specialised, but still attractive, gateway

        The shift from NHR to IFICI represents a deliberate narrowing of Portugal’s tax incentives: a move from a broad “welcome mat” to a surgical tool focused on scientific research, innovation, qualified employment and exporting activities. For retirees and passive investors, Portugal is no longer the obvious choice it was a decade ago. For researchers, startup teams, ICT specialists, engineers, physicians and executives moving into exporting groups, however, IFICI remains one of the most competitive personal-tax frameworks in Europe — provided the move is properly planned, with the right legal and tax structuring in place ahead of residency.

         

        FAQ

        Is the NHR still available in Portugal?

        Not for new applicants. Only those who became Portuguese tax residents by the end of 2023 — or who qualified under the transitional rules of Article 236 of the Portuguese Tax Benefits Statute — could still register for the original NHR. Existing beneficiaries keep their status for the remainder of their 10-year period.

        Is IFICI the same as NHR?

        No. IFICI shares the 20% flat rate and the 10-year duration with the NHR, but it is narrower in scope, has stricter corporate requirements, and excludes foreign pensions from the exemption.

        Are foreign pensions tax-free under IFICI?

        No. Foreign pensions are taxed at general progressive rates. This is one of the most significant differences from the old NHR.

        Can a remote worker qualify for IFICI?

        Only if the activity falls within one of the eligible categories and the employer or activity meets the corporate requirements (startup, R&D, RFAI, ≥50% exporter, etc.). Working remotely from Portugal for a foreign company does not, in itself, grant access to the regime.

        What is the application deadline for IFICI?

        15 January of the year following the year in which the individual becomes a Portuguese tax resident.

        Are foreign dividends, royalties and capital gains exempt under IFICI?

        Generally yes — subject to declaration for progression purposes — provided they are not paid by entities located in jurisdictions on the Portuguese blacklist, in which case a 35% flat rate applies.

        美国的艺术家人数众多。至少是移民目的上定义的“艺术家”。事实上，O1是最常见的签证之一，也被称为艺术家签证。更确切的说，O1签证不是专门为艺术家提供的，而是为所有那些在某些领域表现出杰出能力的人，例如艺术。

        O-1签证适用于以下条件的人：1）在科学，教育，商业和体育方面的具有杰出能力;2）在艺术领域具有杰出能力。此类别不仅限于纯艺，表演艺术和视觉艺术，还包括任何创造性活动或努力领域。摄影师，设计师，建筑师，作家甚至理发师和厨师都被视为移民目的的艺术家，并有资格获得O-1签证;或3）电影或电视行业具有杰出成就。

        三个类别之间的区别在于证明的标准。最具挑战性的案例是那些在科学，教育，商业和体育方面具有非凡能力的人，因为他们只为那些已经上升到这些领域最顶层的人保留，占很小比例。而对于那些试图在电影或电视行业中取得非凡成就的人来说，证明标准就没有那么严格，要求O-1签证受益人是杰出的，表明受益人是知名的、优秀的。最后，艺术中具有非凡能力的人的类别是最容易证明的，因为一定程度的区别就足够了。为了表明卓越，受益人需要提供其在特定领域的非凡能力的文件证据。总而言之，艺术类别是最广泛和最容易证明的。因此，可以得出结论，美国，至少出于移民目的，是一个艺术家友好的国家。

        以下是需要向美国公民与移民服务局（USCIS）提交的不同签证证明类别之间的进一步差异解释。更具体地说，第一类由具有非凡科学，教育，商业和体育能力的人组成，并按照O-1A分组，与其他两个人不同（艺术方面的非凡能力和电影或电视行业），按O-1B分组。

        要获得O-1A签证，受益人必须证明他或她已经通过以下方式上升到他或她的领域的最顶层：

        • 有证据表明受益人已获得国际公认的重大奖项，如诺贝尔奖;
        • 或至少有（3）以下三项证据：
        1. 在领域获得国家或国际公认的奖项
        2. 该领域公认的国家或国际专家认可的， 取得杰出成就的领域协会的成员资格
        3. 在专业或主要商业出版物，报纸或其他主要媒体上发布关于受益人和受益人在该领域的工作的材料
        4. 与该领域具有重要意义的原创科学，学术或商业相关的贡献
        5. 在专业期刊或其他主要媒体中分类的学术文章的作者
        6. 高薪合同或其他服务高报酬的可靠证据证明
        7. 参加该领域分类的专题讨论，或单独作为个人评审在相同或专业领域的工作
        8. 具有关键或必要能力，就业于对具有卓越声誉的组织和机构

        另一方面，要获得O-1B签证，受益人必须证明： ·      受益人已获得或被提名为特定领域的重要国家或国际奖项或奖项的证据，例如奥斯卡奖，艾美奖，格莱美奖或导演协会奖，·      下列至少(3)项的证据:

        1. 在具有杰出声誉的制作或活动中作为并将作为主要参与者，证据如重要评论，广告，宣传发布，出版物，合同或认可证明
        2. 成就获得国家或者国际认可，例如在主要报刊，商业出版物，杂志或其他地方发表的有关受益人或受益人直接发表的重要评论
        3. 在一个知名机构作为或即将作为一个主导的，主演的，重要角色，证据如报刊文章，贸易期刊，出版物或证明信
        4. 在商业上，或专业评论上取得成功，例如在改领域的评分，评级或地位，票房收入，收视率，以及被主要商业期刊，报刊，出版物报道
        5. 来自组织，评论家，政府机构或其他知名领域专家对受益人成就的重要认可，证明信应清楚指出作者对收益人成就的权威、专业认知
        6. 合同或其他可靠证据所示，高薪或其他相关的服务的高报酬

        值得注意的是，在O-1B中有两个具有不同证明标准的子类别：对于运动和电视行业的人们来说更为严格（优秀），对于艺术领域（区别）证明更容易。

        关于所需的证据，O-1案件需要通过出版物，获奖记录和推荐信来证明和提供证据。显然，有一些证据明确的案例更容易，但有些案例需要通过受益人和专业律师之间的团队合作来“建立”。

        在O-1申请中，申请人需要是美国雇主或美国代理人。第一个需要是专门雇用受益人的个人或企业。就业合同或至少是口头协议条款的摘要可以提供足够的证据来证明雇主/雇员的关系。另一方面，美国代理人可以作为代理人在相关领域和业务中，并且可以提交请求而不承诺专门雇用受益人。在这些情况下，将需要提供计划或建议事件的行程。

        O-1签证可以在受益人参加活动期间授予，最长可达三年，如果活动延长，可延长1年。也就是说，除非…… 在O-1签证持有人满足成为美国永久居民的要求之前。 O-1签证确实提供了一个机会来获得备受追捧和令人垂涎的“绿卡”。

        西班牙企业家法 (第14/2013号法)准予了非欧盟国家的外国人可以通过执行投资获得西班牙的居留许可的条件：

        1. 房地产的投资金额等于或高于500,000欧元（五十万欧元）。投资可以在一个或多个房产中进行，但至少500,000欧元应该没有产权负担（抵押贷款，即）。如果价格高于500,000欧元，其余金额可以通过抵押支付。
        2. 金融投资金额等于或高于100万欧元。此类投资包括上市和非上市股票，如果是非上市股票，则可能来自已经运营的公司或新成立的股票，投资基金和西班牙银行的存款。
        3. 对西班牙主权债务的投资，金额等于或高于200万欧元。
        4. 在西班牙进行一项符合公共利益的商业项目。为此，应满足其中一个条件：创造就业机会，执行对其所在地区产生积极影响或对科学或技术创新作出相关贡献的投资。

        通过这种执行投资准予的签证至少有一年的效期。为了获得居住证，必须具备下列条件:

        • 年满十八岁
        • 没有犯罪前科
        • 有健康险(由在西班牙营业的公司聘用)
        • 拥有在西班牙居住的经济手段（即银行存款，或租赁或股息收入。工资单不符合此目的）。

        具备上述条件，可以准予两年居住和工作许可。两年后，居留许可可延长五年。

        在所有这些期间的投资都应该被保留。这个许可不需要外国人在西班牙居住超过六个月；因此，如果外国人居住在其他国家，这个许可也不会被取消。

        居住和工作许可证授予执行投资的个人。如果他/她已婚并且/或者有孩子或祖先依赖投资者，则可以同时或稍后申请签证。通过投资者拥有的公司可以执行投资，前提是该公司营业地不在免税区。

        西班牙居住许可证允许在欧盟国家（申根地区）内的自由流动。有效的旅行证件是护照。

        愿意在西班牙开展自营职业项目的外国人可以获得工作和居留许可，但通过与上述不同的程序。在这个情况下，最低投资额较低。

        房地产投资

        房地产投资可以涉及住宅，商业或工业产权。该产权可在收购前或收购后租赁给第三方，或由投资者使用。对于雄心勃勃的投资者而言，有几种可能性来构建对建筑物和公寓的投资以及更高的投资回报。

        相关房地产的收购需要支付一些费用：该收购按转让税征税，收购价格为6％至10％。税额具体取决于房产所在的每个西班牙地区，由买方支付。此外，买方应支付公证人和物业登记处的费用，这大约相当于收购价格的3％（两者相加）。购买财产时，这些金额一次支付。

        在西班牙房地产所有权相关的年度成本如下：

        • IBI或当地财产税，其金额根据物业的价值和地点计算。
        • “社区开支”，即与维护建筑物公共区域相关的费用：清洁，照明等。
        • 在某些情况下，还应向市议会支付小额垃圾税。
        • 如果房产未出租给第三方，业主应提交西班牙个人所得税申报表，并支付房产“地籍价值”（官方价值）的1,1％至2％。如果房产是租赁的，业主还应根据从租赁中获得的金额提交个人所得税申报表。

        此外，业主还应支付与其财产有关的费用：普通维护费，保险费，电费和水费等。

        在西班牙，产权被视为一项完全权利。业主可以自己使用该财产，可以将其出租给第三方，可以抵押，可以出售或赠送给任何第三方并且可以通过遗嘱继承给他的继承人。

        所有权人或由他指定的人使用财产的唯一限制是由公民规则确定的有关噪音、宠物、财产外部形象等。

        关于房产租赁，原则上是免费的，房东和房客的权利和义务是双方签订的私人租赁协议和西班牙城市租赁法（Ley de Arrendamientos Urbanos）提供的权利和义务。然而，如今许多西班牙城市（特别是巴塞罗那）已批准对所谓的旅游租赁进行强制限制，这些租约是短期（数天或数周）租约，并要求获得特别许可。

        需要指出的重要一点是获得西班牙居住许可证的外国人可以准予根据西班牙继承法（根据欧盟法规650/2012）授予他们的遗嘱。这些法律根据每个西班牙地区有不同。比如，在加泰罗尼亚立遗嘱者可以任命继承人。

        金融投资

        金融投资可以通过不同的目标执行，最低金额一百万欧元。

        • 在西班牙股票市场上市的公司股份。
        • 非上市公司的股份，可能是非上市公司经营公司或新成立的公司。 在这两种情况下，外国人可以拥有的股份比例没有限制，而非欧盟外国投资的活动部门很少（赌博，国防，航空，电视和广播）。 外国人可以被任命为西班牙公司的董事，唯一条件是先前获得所谓的“I.E.”，这是外国人的西班牙身份证号码。

        有新成立公司的情况下，要求投资的100万欧元将是公司的股本，并可用于公司的活动启动：例如，收购货物、支付工资和租金、支付供应商和分包商等

        西班牙公司进入欧洲市场，并且享有与拉美国家进行贸易的特权地位。

        • 投资基金：西班牙金融实体提供范围广泛的投资基金，从非常保守到高风险。

        银行存款

        房地产投资与金融投资相比，房地产投资的主要优势在于所要求的金额仅为房地产500,000欧元，而金融投资则为此金额的两倍。企业家法

        自“企业家法”生效以来，房地产投资一直是获得西班牙居留许可的最受欢迎的方式，可能是因为当时（2013-2016）房地产市场价格相当低,因为2008年的崩溃。

        然而,在西班牙购买房地产的过程与购买投资基金的股份或存入银行相比并不那么容易:投资者应该选择房地产(通常需要一次或两次访问西班牙)、价格和销售条件必须经过协商和起草，购买契约必须在公证人面前由投资者或其代理人签署，有与收购相关的税费和费用;购买房产地以后，就必须支付发生的费用和税款，并保持财产状况良好。

        与此相比，投资于资金或银行存款只需要投资者到银行一次，才能签署相关文件。没有相关的税收或费用，投资的流动性是充分的（即投资可以随时出售，很可能是以同样或更高的价格出售，但这对房地产投资没有保障）。

        如何在西班牙开设和经营银行账户

        在西班牙银行适用有关反洗钱的规定，其中包括KYC (了解你的客户Know Your Client)规则和证明基金合法来源的义务。KYC规则意味着投资者需要至少一次亲自出现在银行面前，在操作银行账户之前。资金的合法来源可以通过以下方式证明:

        • 有员工的情况下，通过工资单拆分，或雇主签发的证书，或投资者的个人所得税申报表。
        • 有自雇人士的情况下，通过个人所得税申报表或其他证明其专业活动的文件。
        • 有公司所有者的情况下，则通过公司的财务报表。
        • 如果投资者通过个人贷款获得了投资所需的资金，则应提供贷款协议，以及证明贷方提供资金合法来源的文件。
        • 可以提供其他文件，例如关于投资者拥有的房产租赁的股息或收入的文件。

        所有文件应由公证人或西班牙领事馆认证，并宣誓翻译成西班牙文。

        请您注意，本文章的目的是提供关于上述主题的西班牙法规则的一般概述，但本文的内容并不提供详尽的信息。做出任何决定之前，应该寻求法律咨询。

        Individuals coming to Portugal and here becoming residents for the first time, can be entitled to some important tax benefits under the “non habitual resident rules”. These rules are an important contribution for making Portugal one of the most attractive destinations for retired individuals, but also for entrepreneurs.

        Who can benefit?

        A non habitual resident is an individual becoming resident for tax purposes in Portugal for the first time in the last five years period. To become resident for tax purposes, one should be in Portugal for more than 183 days in any 12 months period or for a shorter period but in such conditions that the intention of becoming resident is sufficiently clear. After becoming resident for tax purposes and register as such before the Tax Authorities, the individual must register as a non habitual resident to be able to benefit from this regime.

        High Value Added Activities.

        Some of the benefits under the non habitual resident rules are only applicable to income arising from high value added activities. These activities include architects, engineers, artists, auditors and tax consultants, medical professions, university teachers, top managers and other liberal professionals in areas such as informatics (software and hardware) development and consultancy, science investigation and design.

        For how long?

        The benefits arising from the non habitual resident status are valid for a ten year period and depend on the individual remaining as resident in Portugal for tax purposes. If, for any reason, the individual ceases to be resident, he can later benefit from the remaining period by becoming resident again.

        What are the benefits?

        Individuals becoming non habitual resident benefit from a more favorable tax treatment regarding both income from Portuguese source and income from foreign sources.

        As to the income from Portuguese source arising from employment and self-employment, it is subject to a special tax of 20%. This benefit is only applicable to non habitual residents earning income from high value added activities.

        As to the income from foreign sources arising from employment and pensions, it is exempted from taxes in Portugal, in most cases. This exemption also includes income arising from self-employment in high value added activities, and from intellectual and industrial property, capital and real estate gains.

        更加看重海外资本的意大利政府出台了《预算法2017》，向特别是将业务中心移至意大利的外国投资者提供更多机遇。我们来看一下相关重要信息。

        固定税：希望将其税务居所转移至意大利的外国人。

        首先，《预算法2017》向希望将税务居所转移至意大利的外国人提供了年度额为10万欧元的固定税（即无论其在意大利境外盈利规模，每年只向意大利政府缴纳10万欧元固定税）。

        固定税的众多益处：

        • 不论意大利境外的盈利规模；
        • 可延伸至家庭成员：每个家庭成员可缴纳2.5万欧元的替代固定税；
        • 可享受15年的固定税优惠。

        今年3月，意大利税务局亦做出通知：已出台详细的适用规则和条款。

        所以，固定税的适用规则必须依照税务局颁布的规则和程序进行。

        只要符合条件的外国人在申报的纳税年度内已将纳税居所转移至意大利或马上将转移至意大利，则可在提交纳税申报的同时申请缴纳该固定税。

        或者，也可以通过邮局或挂号邮箱，提前向意大利税务局提交申请。申请包括：

        • 个人信息数据、税号（若已申请）、申请人的居住地址（若已驻留）；
        • 在该申请生效日期前十个纳税年度中至少九个纳税年度没有住在意大利；
        • 该申请生效前最后一个税务居所的所在国家；
        • 申请人有盈利，但决定不包括在固定税收中的国家名单。

        纳税人还需填写一份清单，以及提交后续的相应文件，以证明其符合申请条件。

        在任何情况下，即使意大利税务局还未给出答复，该申请都必须在提交纳税申报的最后期限前提交。

        投资者签证

        除了固定税，预算法还为申请滞留3个月以上的外国投资人提出了“投资者签证”，该签证不设年度人数上限，并且每年都可以颁发。申请人须符合以下要求：

        • 至少购买200万欧元政府债券并至少持有两年；
        • 在注册地址为意大利、并在意大利运营的公司股本的权益工具中投资至少100万欧元，并维持至少两年，或向在特别登记处注册的创新型初创公司投资至少50万欧元；
        • 用于文化、教育、移民管理、科学研究、文化遗产和景观修复领域的至少100万欧元的公益慈善捐款。

        该签证申请人必须：

        • 证明申请人有能力执行上述投资或捐赠；
        • 以书面形式郑重承诺，将在进入意大利之后的三个月之内执行上述投资或捐赠；
        • 证明申请人有足够的资源维持上述投资或捐赠。

        对于是否符合上述要求，以获得相关外交或领事机构颁发的“投资者签证”，必须经过一系列严格的程序和步骤进行核实。

        通过“投资者签证”获得的为期两年的居留卡，会被标明“投资者居留”，在没有履行投资承诺的情况下会被撤销。若两年期满，在核实其承诺的投资仍在进行中之后，会另外颁发为期三年的居留。

        Roberto Luzi Crivellini

        业务领域

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