My partner and I are planning to move from the Netherlands to Portugal. I am French and she is from the U.S. We are both self-employed and got into a partnership in the Netherlands. Is she allowed to apply for the Non-Habitual Resident program, too? What steps do we need to take?
In your wife's case, it will be necessary that you first request a statement that you are a citizen of the European Union and, afterwards, make a family reunion for your wife. Once your wife has a Portuguese tax number, Portuguese tax address and legal residence in Portugal, she can apply for the non-habitual resident tax regime.
The non-habitual resident (NHR) regime can be demanded by those who meet the following requirements: (1) be a tax resident in Portugal and (2) have not been tax residents in Portugal during the last 5 years. This regime is applied regardless of the nationality of the applicants. Therefore, in order to have access to the regime, all you have to do is apply for a tax number in Portugal as a resident, with a registered address in Portugal and then submit the NHR application.
The non-EU citizen can apply to the Portuguese NHR program by having a Portuguese address, being recommendable to hold a title that allows him/her to live in Portugal. Being married to an EU citizen, the non-EU citizen can request a residency permit on family grounds.
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