Lawyer specializing in Franco-Portuguese taxation

Organize its interests between France and Portugal

Portugal remains a privileged destination for French individuals and entrepreneurs wishing to settle abroad, acquire real estate or develop an economic activity. The geographical proximity, the historical links between the two countries and the attractiveness of the Portuguese market explain the intensity of trade. However, a cross-border project cannot be considered without a prior analysis of its tax consequences.

The applicable taxation depends on many parameters, including tax residence, the nature of income, the location of assets and the provisions of the Franco-Portuguese tax convention. An anticipation of these issues makes it possible to secure each project in a sustainable way.

Preparing for an expatriation to Portugal

Secure the transfer of tax residence

The transfer of tax residence to Portugal involves verifying that the residence criteria adopted by French law are no longer fulfilled. Tax administrations examine, inter alia, the home, the main place of residence and the centre of economic interests.

Inadequately prepared expatriation can have important consequences, particularly in terms of income taxation or tax control. A personalized study reduces these risks and secures the change of residence.

Anticipating tax implications

A departure to Portugal may affect the taxation of professional income, property income, capital gains or income from movable capital. Account should also be taken of reporting obligations that remain in France when certain assets or income remain taxable.

Investing in Portugal safely

The Portuguese real estate market attracts many French investors. The acquisition of a principal residence, a secondary residence or a rental building raises questions about the taxation of income, capital gains and taxes applicable to resale.

Our firm also supports clients who wish to invest in Portuguese companies, create a company or diversify their assets internationally, ensuring that every transaction is secured under French and Portuguese legislation.

Developing an activity between the two countries

French companies present in Portugal or Portuguese companies investing in France must organise their activities taking into account the rules on company taxation, permanent establishments and intra-group transactions.

An appropriate structure ensures that financial flows are secured, that relations between different entities are regulated and that the requirements of the Franco-Portuguese tax convention and the applicable reporting obligations are respected.

A personalized support in French-Portuguese taxation

Each international situation has particularities that require a tailor-made approach. Our firm supports individuals, business leaders, investors and families in their projects between France and Portugal.

We are involved in expatriation, real estate investment, heritage structure, international development or tax litigation. Our goal is to secure our clients' decisions and provide them with solutions tailored to their economic and heritage issues.