In order to maintain tax residency in Portugal, one should remain 183 days in the country or have in Portugal his/her main residency. Once moved to Luxembourg, one would qualify as a tax residency in the said country. To analyze a specific situation the double tax agreement (residency rules) must be analyzed to decide in which country you would qualify as a resident for tax purposes.
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Can I move to Luxembourg while maintaining my tax residence in Portugal?
How can I achieve this?
Answers
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According to the Portuguese tax law in force since January 2015, an individual is deemed to be resident in Portugal for tax purposes if one meets either of the following conditions: Spends more than 183 days, consecutive or not, in Portugal in any 12-month period starting or ending in the fiscal year concerned. Regardless of spending less than 183 days in Portugal, maintains a residence (i.e. a habitual residence) in Portugal during any day of the period referred above. However, if a person spends more than 183 days in Luxembourg in a calendar year is considered to be a tax resident, regardless of whether he has a permanent home or habitual residence in Luxembourg.
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From a Portuguese perspective, you can keep your tax residency in Portugal if Portugal is the country where you have your center of interests - permanent primary address - or if you spend in Portuguese territory more than 183 days every year.