Residentes não habituais com taxa única de IRS de 20%
| Autor | Franco Caiado Guerreiro & Associados |
| Páginas | 1-1 |
Foi recentemente aprovada a Lei 24/2009 de 23 de Setembro, que estabelece a criação de um regime fiscal para residentes não habituais em sede de IRS. Este regime possibilita que os rendimentos ganhos em Portugal por profissionais estrangeiros de empresas que promovam o investimento (como gestores, cientistas, investigadores ou outros) passem a ser tributados a uma taxa única de 20%, podendo beneficiar deste regime por um período de 10 anos. Este regime é aplicável com eficácia retroactiva a estrangeiros que preencham os requisitos a partir de 1 de Janeiro de 2009...
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