The Portuguese State Budget Bill for 2024 calls time on the tax regime for non-habitual residents (NHR). Grandfather clauses have been provided and tax residence transfers to Portugal are safeguarded until December 31, 2023. As the Bill is subject to parliamentary debate and the final text will not be approved until November 29, 2023, there is a window of opportunity to obtain tax residency in Portugal until December 31, 2023, and still benefit from the current NHR tax regime.
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