Portugal and its tax advantages

<p class&equals;"p1"><strong><span class&equals;"s1">Portugal is 320 days of sunshine a year&amp;comma; surfing&amp;comma; 73 golf courses&amp;comma; an exceptional architectural heritage and it's just a two-hour flight from Paris in the European Union&amp;period;<&sol;span><&sol;strong><&sol;p>&amp;NewLine;<p class&equals;"p1"><span class&equals;"s1">Portugal has other advantages&amp;period; It's also a very attractive country from a tax point of view&amp;period; In particular&amp;comma; for retirees, retirement pensions are tax-free for ten years&amp;period; <strong>There is no wealth tax or inheritance tax<&sol;strong> and gifts between parents and children, and the tax system is simple&amp;period; It's a far cry from the French complexity&amp;period;<&sol;span><&sol;p>&amp;NewLine;<p class&equals;"p2"><span style&equals;"text-decoration&colon; underline&semi;"><span class&equals;"s1">These exemptions have been approved by Brussels<&sol;span><&sol;span><&sol;p>&amp;NewLine;<p class&equals;"p1"><span class&equals;"s1">Portugal has 97 international treaties with a number of countries, including France&amp;period; These treaties are based on the OECD model, which recognizes that domicile is the reference point for tax purposes&amp;period; But that's not all&amp;period; The "active" also benefit from an exceptional tax regime&amp;period; In particular, a tax of 20&amp;percnt; on business income&amp;period;<&sol;span><&sol;p>&amp;NewLine;<p class&equals;"p2"><span class&equals;"s1">To set up, you need a roof over your head, which means renting or buying.<&sol;span><&sol;p>&amp;NewLine;<p class&equals;"p1"><span class&equals;"s1">And that's another advantage&amp;period; Property prices are well below those in France&amp;period; Even if the beginnings of a property speculation bubble are appearing in Portugal&amp;period; You'll find seaside properties starting at 2&amp;period;000 euros per m2&amp;comma; new, top-of-the-range properties in Lisbon at around 4&amp;period;000 euros per square metre and three-room apartments near the capital at 250&amp;period;000 euros&amp;period; Or character houses inland at between 100&amp;period;000 and 250&amp;period;000 euros&amp;period; Prices that explain why retirees prefer to buy property locally rather than rent it out, all the more so as the cost of living is one of the lowest in Europe&amp;period; French retirees see their purchasing power triple compared to the Hexagone&amp;period;<&sol;span><&sol;p>&amp;NewLine;<p class&equals;"p2"><span class&equals;"s1">If moving to Portugal remains legal&amp;comma; won't a Frenchman run the risk of running into problems with the French tax authorities&amp;quest;<&sol;span><&sol;p>&amp;NewLine;<p class&equals;"p1"><span class&equals;"s1">There's a killer article in the CGI &amp;lpar;le Code Général des Impôts&amp;rpar;&amp;comma; Article 4B, of which we generally only retain the first paragraph&amp;period; If you stay abroad for more than 183 days&amp;comma; you're fiscally domiciled outside France&amp;period; But the other two paragraphs give a broader, more subjective definition of the notion of fiscal residence and therefore of taxation in France&amp;comma; even if you live abroad&amp;period; It's a question of the main professional activity in France and, more subjectively, "the center of one's economic interests"&amp;period; A "catch-all" definition that the tax authorities use when they've exhausted the previous two&amp;period; It includes the place of business&amp;comma; investments&amp;comma; company headquarters and why not the fact of directly owning several homes in France&amp;period; The list is wide&amp;period;<&sol;span><&sol;p>&amp;NewLine;<p class&equals;"p1"><span class&equals;"s1">Portugal loves to win a resident&amp;period; But Bercy hates to lose a taxpayer&amp;period; <&sol;span><&sol;p>&amp;NewLine;