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Portugal has implemented in 2009 the status of non-habitual resident. This status offers the possibility of exempting your retirement pension for a period of 10 years. On condition that you establish your tax residence in Portugal.

This measure has been much publicized for several years, but it is important to respect certain rules to avoid having your pension imposed in France.

The bilateral tax treaty

Regarding the tax treaty signed between France and Portugal, it stipulates that the host country taxes private sector pensions, and France taxes public sector pensions. It is therefore important to take into account that retired civil servants cannot benefit from the RNH status.

Have a fiscal residence in Portugal

In order for your pension to be taxed in Portugal and not in France, you must base your tax residence in Portugal. You will have to set up your home and that you do not keep your house in France.

By keeping a home in each state, you jeopardize your expatriation project. LOne of the control elements by the French financial services and the center of your vital interests.

The rule of 183 days per year abroad is not enough to stop being a French tax resident!

You have many questions about your expatriation project, talk to our tax specialists.

Taxation of your retirement in Portugal for non-residents

The convention provides for an income tax exemption on your pension in Portugal provided that you are truly considered a tax resident there. This means that you will have no choice but to cut your tax ties with France.

It is important to emphasize that the convention established with Portugal stipulates that one must be subject to tax in the host country to be a tax resident there. 

In concrete terms, this means that if you don't pay tax there, France could consider that you are still a French tax resident and tax you.

At the moment none of our clients know how to see their expatriation to Portugal requalified, however as each expatriation is different under many points (taxation, patrimony, family situation...) 

It could be a good idea to rent out the property (Booking or other) in order to receive income from the property, which will of course be declared when you file your tax return in Portugal.

Also, if after your departure you continue to receive income in France, it will remain taxable in France only. It is therefore important to take all these elements into account.

As you can see, the taxation of your retirement in Portugal depends on many elements. Each tax system is different and requires that your expatriation be thought out in advance.


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