OUR SERVICES

This consultation covers the fundamentals of your "moving to Portugal" strategy from a tax perspective.

Availability and Urgency

Our consultations are available within days (usually 1-2 days). Once you book, you will receive a confirmation email, which you can reply to. If you do not see an available time slot within the next few days, you may reply to the email and we will arrange an alternative time.

How does it work?

During the consultation, we normally consider the following points: 

- The new tax regime (TISRI, also known as IFICI or NHR 2.0):We will explore your eligibility, possible routes to qualify under the new TISRI scheme, and its implications for your income.

-Individuals covered by the historical NHR scheme:The consultation focuses on how to optimize taxes under NHR.

-Missing the NHR deadline and recovering NHR status.

-Taxation of foreign income:We extensively advise people looking to move to Portugal from the US, UK, Ireland, Canada, Australia, other EU countries, Hong Kong, Dubai, China, and many other regions. We consider how the relevant double taxation treaties impact foreign income.

-Digital nomads / remote workers

-Cryptocurrency

-Trusts

As well as any other issues commonly affecting expats with assets or income overseas.

What is included in the consultation:

• A discussion tailored to your specific income streams and how they would be taxed in Portugal, with or without NHR.
• 30-minute consultation. No written follow-up is included (if you require written notes, please consider our Tax Plan service).

Fresh is the leading tax consultancy for expats in Portugal. We offer consultations by qualified tax lawyers, choosing the one with the nearest agenda available. 

When booking, please provide as much detail as possible regarding your situation. While most of our tax lawyers can advise on a wide range of matters, if your case requires more specialized knowledge, this information will help us assign the most suitable expert.

Please wait a few minutes after completing your payment— the general calendar will then appear, and you will be able to schedule your consultation.

Most people obtaining a VISA to Portugal, either on their own, or with the help of a professional, do not consider tax aspects until much later - sometimes until it is too late.

We offer a holistic approach where we consider not only which VISA you can get, but also which one would do the best to your finances!

This includes:

• Discussion of your specific income streams and how NHR applies to you
• 45 minutes, no written follow up
• 2 specialists, covering both tax and immigration aspects

In response to strong demand, we created a joint consultation that covers both tax and immigration matters in Portugal. This is a consultation with two specialist - our Rebecca Castro who is the leader of our tax return practice in Portugal and Manuella Sena, a senior immigration specialist. It is very important to understand that the type of VISA and stay requirements in Portugal can impact the possibilities in tax planning, so having an integrated consultation that covers both aspects is very important.

Tax planning provides better Return on Investment than any $€ spent on anything else. It is the single best thing a person can do for themselves and their families to create and preserve wealth. A tax plan, designed individually, to optimise tax.

Tax planning is also like asuit because no two people are alike and it must be tailored to the specific individual, taking into account dozens of factors.

It is also like aninsurance policybecause it must be done early. Late tax planning is ineffective and could get people in trouble.

What is the difference between a tax plan and a consultation? 

The main difference between a consultation and an individual tax plan, in addition to having more time and receiving the plan in writing is that a tax plan gets at least two lawyers and sometimes more of our team to put our thinking hats on, look at your income from various angles and apply creativity to try and reduce your tax burden in any legal way possible. Tax planning is more of an art than a science and it often requires a level of creativity.

For people who already know that they want an action plan, we recommend skipping the consultation and moving straight towards tax planning.

An investment plan

A tax plan now also covers a detailed plan of investments into Portugal, including analysing asset classes you would like to be exposed to and optimal investment structures.

About the planners 

Tax planning always includes at least two tax lawyers considering your matters - one licensed in Portugal and another one licensed in another country. Our tax planners have extensive experience in international taxation and our firm is recognised as one of the leading tax firms in Portugal and is featured by news outlets and is being interviewed by nearly any expat influence group in Portugal on a regular basis. We combine international experience and multi-national perspective with the secret sauce of successful tax planning - creativity - to create carefully crafted, tailored and brilliant tax plans, adapted individually for maximum tax savings and maximum safety.

What can you expect? 

You can expect to walk out with a clear written plan and a clear idea how to go about your taxes when moving from another country to Portugal. We cover cross-border elements alongside colleagues qualified in Portugal who cover Portugal law.

How much does it cost? 

Tax planning is a tailored service and prices can vary. This year, we attempt to charge a flat fee of 3500 Euros from most tax planners (about 95%). If you fall into the 5% group that has a situation too complex to cover within our standard charge (large group company structures, non-standard crypto earnings etc), we will immediately refund you the fee and advise you of our charge. We do not offer tax plans during the tax season (April to June).

What does it include? 

It includes a learning phase with a review of your personal circumstances, a planning phase and a clear written summary of actionable steps for you to take. The plan will guide you towards the most efficient legal outcome.

Our tax plan covers in detail the opportunities to apply for tax benefits under the new TISRI program (NHR 2.0). 

What will it save me in taxes? 

Most of our clients will save hundreds of thousands of Euros thanks to tax planning. A small minority saves nothing, but at least knows that we exhausted every possible angle to look at their taxation.

What does it not include? 

The personal tax plan is meant for personal taxation of an individual or a couple.

It does not cover:

- Group corporate tax planning (but advising on incorporating companies as part of individual planning is covered)
- Immigration matters (but we often touch on immigration and identify potential issues/overlaps with taxation).
- Other non-tax matters (but we are very happy to give general advice about coming to Portugal or make referrals to professionals we know).

What about implementing the plan? 

We believe that the best actions start with planning and that planning. However, once the plan is ready, we are happy to help you implement it. This is a separate service for a separate fee.

Tax consultation is meant to offer an overview of how the tax system in Spain works and how it generally applies to you.

This includes: 

• discussion of your specific income streams and how the Beckham law applies to you
• 30 minutes, no written follow up

Marilo is a tax lawyer at Fresh's Spanish office. Her practice focuses on helping expats move to Spain. She is highly experienced in advising people moving to Spain from various jurisdictions and is an expert of the Beckham regime. She is a part time professor and a member of the digital transformation committees in Barcelona. Marilo analyses regularly the interaction with different income types from different countries, her consulting covering the Spanish side of the eventual taxation.

More info about tax returns:
-Our guide for filing tax returns.
-Our webinar.

One of our most popular services is helping expats file their annual tax returns.

We are often approached by expats who have been consulting high street accountants and received conflicting information. The tax return form is confusing but is easy for a local accountant to fill. The challenge is in the classification of income.

Our 2023 tax return service is the only service designed specifically for dealing with taxes of expats under the NHR scheme, covering also taxes that do not fall under that scheme. It incorporates our interpretation of the most recent case law and dealing with common income streams of foreigners.

Our most common tax return and is meant for people with income streams that include income from work, profits, pension and investments.

Who needs to file a tax return? 

You need to file a tax return if you were a tax resident in Portugal during 2023. You also need to file a tax return if you were not a tax resident but had income in Portugal (such as from a Property in Portugal).

How much does it cost? 

The tax return service for 2023 currently costs 800 Euros + IVA. In addition, as the deadline for filing has passed, a fine can be expected for late filing.

What does it include? 

This service covers 95% of standard tax returns in Portugal. In very special cases where the returns are very complex, such as in the event of multiple capital gains/crypto transactions, more than 2 countries involved or other issues we consider particularly complex, we may need to depart from the standard fix fee, but we will give you ample notification of that.

One of our most popular services is helping expats file their annual tax returns.

We are often approached by expats who have been consulting high street accountants and received conflicting information. The tax return form is confusing but is easy for a local accountant to fill. The challenge is in the classification of income.

Our 2023 tax return service is the only service designed specifically for dealing with taxes of expats, including under the Beckham law, covering also taxes that do not fall under that scheme. It incorporates our interpretation of the most recent case law and dealing with common income streams of foreigners.

Our most common tax return and is meant for people with income streams that include income from work, profits, pension and investments.

Who needs to file a tax return? 

You need to file a tax return if you were a tax resident in Spain during 2023. You also need to file a tax return if you were not a tax resident but had income in Spain (such as from a Property in Spain).

How much does it cost? 

The tax return service for 2023 currently costs 600 Euros + VAT.

What does it include? 

This service covers 95% of standard tax returns in Spain. In special cases where the returns are very complex, such as in the event of multiple capital gains/crypto transactions, we may need to depart from the standard fix fee, but we will give you ample notification of that. NOTE - the tax return in Spain does not include a declaration of foreign assets (form 720). This is normally billed at 300 Euro + VAT.

This consultation covers a discussion of the most suitable VISA types, such as D7, D8, D3, startup VISA etc.

We outline the process and explain it and identify any issues that may be relevant.

The fee of an immigration consultation is fully deductible from future VISA work done by our firm. 

We strongly recommend a real estate consultation as the first step ahead of considering to buy a property in Portugal. 

This is a consultation product designed for people who are interested in investing in property in Portugal.

This package is suitable for people who are interested in buying a property for their own use, as a holiday home (that may function as short term rental) or as a pure investment, either residential or commercial.

Typically, property consultations include:

Typical property investmentrequiresconsideringstructure and tax aspects. For example, should you buy through a company, a structure of companies, or directly? What are the tax rates for residential or commercial lettings?

Understanding the process andregulatory aspectssuch as the ability to obtain an AL license or a license to renovate.

We also consider mortgage aspects.We are happy to make introductions to friendly banks and mortgage brokers.

And finally, we explainreportingaspects and the duty to file a tax return.

FRESH is happy to support you throughout your journey of investing in Portugal. A property investment consultation is the first stage of that journey.

Next steps after the consultation: 

We offer full real-estate representation services. Our normal fees for representation in buying or selling a standard property (a single home for example) do take into account the nature of the property and the complexity of the transaction but they are never less than 2,000 Euros + IVA. Our fees include negotiations, checks, CPCV and the deed. They do not cover any out of pocket expenses or complex structures/plans. 

Not included in the consultation but normally follows it is an implementation stage, whereby:

Green Ocean:

• Offers full financial planning and advice, wrappers being offered as part of a portfolio of assets.
• Implements (% for setup, % for management).

FRESH Portugal:

• Provides a legal opinion to each client confirming the tax treatment.
• Files the relevant tax returns.
• Explains to tax authorities if needed.It is a new product!

Not sure which service to book with FRESH?
If you are uncertain about which service best suits your needs, who is  the most appropriate expert for your case, or if you would simply like to have a short introduction to the firm before committing to any of our services, we now offer a limited number of free 15-minute meetings. These are designed for orientation and initial connection with our team.

The purpose of orientation meetings is to:

• Identify the key issues relevant to your situation
• Match you with the most suitable professional to assist you

Before booking an orientation meeting, please read the following:

(1) Orientation meetings are brief (15 minutes)
These meetings are intended for getting to know each other. Due to high demand, availability is typically 2 to 3 weeks in advance.

(2) Orientation meetingsare notconsultation meetings
Consultations are paid professional services. We kindly ask you to review our service descriptions and pricing on our website before booking.
If you already know that you require, for example, tax advice, there is no need to book an orientation meeting. If it is clear that a consultation is appropriate for your case, we will cancel the orientation meeting and invite you to book the relevant consultation instead. The availability of tax consultations is almost immediate.

(3) Please explore our free resources
We encourage you to take advantage of our extensive free resources, including articles, our FB groups, Instagram, bot etc.

(4)VERY IMPORTANT - If you do not attend your scheduled orientation meeting, we will not be able to offer you another one. 
These are the only free meetings provided by FRESH, and unfortunately, they are also the meetings with the highest rate of no-shows.
If you book an orientation meeting, please respect our courtesy by showing up. If you do not attend without notice, we may not offer another opportunity and may decline to accept you as a client in the future.

We are now offering again a combined tax return service for both Portugal and the US.

For one person or a couple?

The price is for a tax return. If you are eligible to file jointly, it's for a joint return. If you are not, it's for an individual return. Note the difference between Portugal (common law partners can file jointly) and the US (only married couples can file jointly).

Who needs to file a tax return in Portugal?

You need to file a tax return in Portugal if you were a tax resident in Portugal during 2024. You also need to file a tax return if you were not a tax resident but had income in Portugal (such as from a Property in Portugal).

For one person or a couple?

The price is for a tax return. If you are eligible to file jointly, it's for a joint return. If you are not, it's for an individual return. Note that in Portugal, common law partners having the same tax residency dates can file jointly.

Who needs to file a tax return in the U.S.?

You need to file a tax return in the U.S. if you are a US citizen, green card holder, a resident or have U.S. sourced income. U.S. citizens living in Portugal normally need to file taxes in both countries.

How much does it cost?

Our typical tax return in both countries costs 1,800 Euros + VAT. We will advise you if your tax return is not "typical" and offer a full refund in such a case.

What does it include?

This service includes most tax returns in Portugal and the U.S. Essentially, it is a matter of complexity and if your tax return is more complex than a normal one, we will inform you what the price would be and offer a full refund if you are not interested.

This service includes FBAR filing.

The US return is filed by a consultant and although closely aligned, you will work with two different teams.

What does it not include?

Examples of complex tax returns where we will need to readjust the price:

• Any corporate tax returns (including US LLCs)
• Foreign company reporting in the US / CFCs.
• Large amount (over 15) of capital gains transactions
• Crypto
• Large amount (3+) of K1s or other similar forms
• State taxes
• Complex coordination requiring tax estimates for the other country

We are now offering again a combined tax return service for both Portugal and the US.

For one person or a couple?

The price is for a tax return. If you are eligible to file jointly, it's for a joint return. If you are not, it's for an individual return. Note the difference between Portugal (common law partners can file jointly) and the US (only married couples can file jointly).

Who needs to file a tax return in Portugal?

You need to file a tax return in Portugal if you were a tax resident in Portugal during 2024. You also need to file a tax return if you were not a tax resident but had income in Portugal (such as from a Property in Portugal).

Who needs to file a tax return in the U.S.?

You need to file a tax return in the U.S. if you are a US citizen, green card holder, a resident or have U.S. sourced income. U.S. citizens living in Portugal normally need to file taxes in both countries.

How much does it cost?

Our typical tax return in both countries costs 1,800 Euros + VAT. We will advise you if your tax return is not "typical" and offer a full refund in such a case.

What does it include?

This service includes most tax returns in Portugal and the U.S. Essentially, it is a matter of complexity and if your tax return is more complex than a normal one, we will inform you what the price would be and offer a full refund if you are not interested.

This service includes FBAR filing up to 5 accounts.

The US return is filed by a consultant and although closely aligned, you will work with two different teams.

What does it not include?

Examples of complex tax returns where we will need to readjust the price:

• Any corporate tax returns (including US LLCs)
• Foreign company reporting in the US / CFCs.
• Large amount (over 15) of capital gains transactions
• Crypto
• Large amount (3+) of K1s or other similar forms
• State taxes
• Complex coordination requiring tax estimates for the other country
• FATCA filing

We provide a detailed legal analysis to determine your eligibility under the TISRI framework. Our Memorandum includes:

• Explanation of Options – A breakdown of available structures and how they align with TISRI requirements.
• Case-Specific Analysis – A tailored assessment of your facts, limitations, and preferences to determine eligibility.
• Substance Considerations – Key disclaimers regarding business operations and economic substance to mitigate risk (as applicable).

This Memorandum serves as a valuable decision-making tool and a risk-management document for compliance purposes.