ACTL-CPT Talks: In discussion with Rosa Freitas Soares, “Is a Portuguese special tax regime for new residents harmful or not?”
- Date
- 26 October 2023
- Time
- 13:30 -14:30
In 2010, pressured by the introduction of a favourable tax regime in neighbouring Spain and wanting to attract high-skilled individuals to Portugal to develop residential tourism, the Portuguese tax legislator designed a regime for individuals relocating to Portugal. Over the years, the “Non-Habitual Residents” or “NHR” regime has attracted many foreigners and Portuguese living abroad to Portugal, offering a 20% flat rate on Portuguese-source employment and self-employment income and tax benefits to foreign-source income. NHR is sometimes described as a harmful tax regime. During this seminar, the con- and pros- of such a regime are discussed.
About the ACTL-CPT Talks
The “ACTL-CPT Talks: in discussion with” consist of a series of webinars organized by the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) under the umbrella of the research project “Designing the tax system for a Cashless, Platform-based and Technology-driven society” (CPT project).
During the ACTL-CPT talks one speaker presents and discusses a subject relevant to achieve a fair, efficient and fraud-proof taxation in today's society. The webinars are moderated by Prof. dr. Dennis Weber (Director of the ACTL and the CPT project) and/or one member of the CPT research team. The sessions are held via Zoom’s webinar tool. They are free of charge and opened to the general public.
About the Speaker
Rosa Freitas Soares is a Senior Researcher and Board Member at the Nova Tax Research Lab and a Phd candidate at the Nova School of Law. She has a degree in law from the University of Lisbon Law School and an LLM from IE Law School (Madrid) in global corporate compliance. She has an extensive experience in tax advisory, having worked for 32 years at Deloitte, in Portugal, where she headed the Personal Taxes and the Transfer Pricing Departments. In 2014, she was invited by the government to be a member of the Personal Income Tax Reform Committee which introduced relevant changes to the corresponding tax code. Currently, she is a Senior Advisor at RFF Law Firm. She also teaches courses at Portuguese universities on tax law and has published several articles on the subject.