Lexology – Private Client Guide
GFDL Advogados is the Portugal contributor to Lexology Panoramic: Private Client.
The chapter sets out the Portuguese framework for the taxation of individuals and for succession and estate planning, including the treatment of foreign trusts and foundations under Portuguese law. It is written for advisers and families with assets or residence across more than one jurisdiction, where the interaction between Portuguese rules and those of other countries tends to decide the outcome.
Policy changes in key jurisdictions have kept Portugal under consideration for families reassessing their residence, with the IFICI regime now in place of NHR.
Authored by João G. Gil Figueira with Inês Marques Dias and Carolina Mateus Monteiro.
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